Law of 19 October 1991 on the examination and publication of financial statements, and on statutory auditors and their self-government.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealed Acts: Law of October 13, 1994, on Statutory Auditors and their Self-Government.
• Amending Acts: Regulation of the President of the Republic of June 27, 1934, Commercial Code.
• Amending Acts: Law of June 14, 1991, on companies with foreign participation.
• Amending Acts: Law of July 13, 1990, on the privatization of state-owned enterprises.
• Amending Acts: Law of 31 January 1989 Banking Law.
• Amending Acts: Law of 31 January 1989 on the financial management of state-owned enterprises.
• Amending Acts: Law of July 6, 1982 on the principles of conducting economic activity in the field of small-scale production by foreign legal and natural persons in the territory of the Polish People's Republic.
• Amending Acts: Law of September 16, 1982 on Cooperative Law.
• Amended Acts: Law of 15 September 2000 Commercial Companies Code.
• Amended Acts: Law of 30 August 1996 on commercialization and certain employee rights.
• Amended Acts: Law of 29 December 1993 amending the Law - on Public Trading in Securities and Investment Funds and amending certain other laws.
• Amended Acts: Law of 15 February 1992 on amending the Budget Law and certain other laws.
• References: Order of the Chairman of the Securities and Exchange Commission of June 16, 1994, concerning the type, form, and deadlines for submitting current and periodic information by issuers of securities admitted to public trading.
• References: Law of October 13, 1994, on Statutory Auditors and their Self-Government.
• References: Law of 7 July 1994 on the amendment of the Law - Cooperative Law and on the amendment of certain other laws.
• Legal Basis: Order of the Minister of Finance of November 30, 1992 on the exemption of certain entities from the obligation of annual examination and publication of financial statements and the form and scope of information disclosed in these statements.
• Legal Basis: Regulation of the Council of Ministers of May 5, 1993 on designating a newspaper for the publication of financial statements.
• Legal Basis: Regulation of the Council of Ministers of December 28, 1994, on special rules for the preparation and examination of financial statements of companies whose shares, at least one issue, have been admitted and are publicly traded.
• Legal Basis from Art.: Order of the Minister of Finance of November 30, 1992 on the exemption of certain entities from the obligation of annual examination and publication of financial statements and the form and scope of information disclosed in these statements.
• Legal Basis from Art.: Regulation of the Council of Ministers of December 28, 1994, on special rules for the preparation and examination of financial statements of companies whose shares, at least one issue, have been admitted and are publicly traded.
• Legal Basis from Art.: Regulation of the Council of Ministers of May 5, 1993 on designating a newspaper for the publication of financial statements.
• Legal Basis from Art.: Order of the Minister of Finance of November 30, 1992 on the exemption of certain entities from the obligation of annual examination and publication of financial statements and the form and scope of information disclosed in these statements.
• Legal Basis from Art.: Order of the Minister of Finance of November 30, 1992 on the exemption of certain entities from the obligation of annual examination and publication of financial statements and the form and scope of information disclosed in these statements.
• Repeals Resulting From: Regulation of the Minister of Finance of August 29, 1990, concerning the verification of annual balance sheets of state-owned enterprises, the amount of verification fees, and the detailed rights and obligations of certified accountants.