Home / Dz.U. 1994 nr 121 poz. 592
Law of October 13, 1994, on Statutory Auditors and their Self-Government.
Ustawa z dnia 13 października 1994 r. o biegłych rewidentach i ich samorządzie.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1994-10-13
Entry into force
1995-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
cooperativescommon courtseconomic activitydocumentsprofessional self-governmentstate and service secretsbilanseadministrative proceedingsAccounting recordscompaniesFinancial Economydisciplinary proceedingsregisterscommissionschief accountantsAccountingemployee training
Related acts
Repealing Acts (1)
Repealed Acts (1)
Acts Declared Repealed (3)
- Regulation of the Council of Ministers of May 5, 1993 on designating a newspaper for the publication of financial statements. · 1995-01-01
- 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. · 1995-01-01
- 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. · 1995-12-31
Implementing Regulations (9)
- Resolution of the National Chamber of Statutory Auditors of October 7, 2003, on the publication of the list of entities authorized to audit financial statements
- Resolution of the National Chamber of Statutory Auditors of September 10, 2002, on the publication of the list of entities authorized to audit financial statements.
- Resolution of the National Chamber of Statutory Auditors of September 4, 2001, concerning the publication of the list of entities authorized to audit financial statements.
- Regulation of the Minister of Finance of December 2, 2003 on mandatory civil liability insurance for entities authorized to audit financial statements
- Resolution of the National Chamber of Statutory Auditors of October 17, 2006, on the publication of the list of entities authorized to audit financial statements
- Resolution of the National Chamber of Statutory Auditors of October 28, 2008, on the publication of the list of entities authorized to audit financial statements
- Resolution of the National Chamber of Statutory Auditors of September 25, 2007, on the publication of the list of entities authorized to audit financial statements
- Resolution of the National Chamber of Statutory Auditors of September 6, 2005, on the publication of the list of entities authorized to audit financial statements
- Resolution of the National Chamber of Statutory Auditors of November 16, 2004, on the publication of the list of entities authorized to audit financial statements
Amending Acts (12)
- Law of 5 July 1996 on tax advisory services. · 1997-01-01
- Law of 21 September 2000 amending the Law on Statutory Auditors and their Self-Government. · 2000-11-08
- Law of 15 September 2000 Commercial Companies Code. · 2001-01-01
- Law of November 23, 2002 on the Supreme Court. · 2003-01-01
- Law of May 22, 2003, on compulsory insurance, the Insurance Guarantee Fund, and the Polish Motor Insurers' Bureau · 2004-01-01
- Law of April 20, 2004, amending and repealing certain laws in connection with the accession of the Republic of Poland to the European Union · 2004-05-01
- Law of 5 March 2004 on amending the Law on counteracting the introduction into financial circulation of assets derived from illegal or undeclared sources and on counteracting the financing of terrorism, and on amending certain laws · 2004-05-15
- Law of July 2, 2004 Provisions introducing the Law on freedom of economic activity · 2004-08-21
- Law of 27 August 2004 amending the Law on Accounting and amending the Law on Certified Auditors and their Self-Government · 2005-01-01
- Law of July 21, 2006, on financial market supervision. · 2006-09-19
- Law of 14 February 2007 amending the law on the disclosure of information about documents of state security organs from the years 1944-1990 and the content of these documents and the law on the Institute of National Remembrance - Commission for the Prosecution of Crimes against the Polish Nation · 2007-03-15
- Judgment of the Constitutional Tribunal of 11 May 2007, case file K 2/07 · 2007-05-15
Amended Acts (2)
Information on Consolidated Text (1)
References (3)
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Repealing Acts: Law of 19 October 1991 on the examination and publication of financial statements, and on statutory auditors and their self-government.
- Repealed Acts: Law of 7 May 2009 on Statutory Auditors and their Self-Government, Entities Authorised to Audit Financial Statements, and Public Oversight
- Amending Acts: Law of 29 December 1993 amending the Law - on Public Trading in Securities and Investment Funds and amending certain other laws.
- Amending Acts: Law of 15 February 1992 on amending the Budget Law and certain other laws.
- Amended Acts: Judgment of the Constitutional Tribunal of 11 May 2007, case file K 2/07
- Amended Acts: Law of 14 February 2007 amending the law on the disclosure of information about documents of state security organs from the years 1944-1990 and the content of these documents and the law on the Institute of National Remembrance - Commission for the Prosecution of Crimes against the Polish Nation
- Amended Acts: Law of July 21, 2006, on financial market supervision.
- Amended Acts: Law of 27 August 2004 amending the Law on Accounting and amending the Law on Certified Auditors and their Self-Government
- Amended Acts: Law of July 2, 2004 Provisions introducing the Law on freedom of economic activity
- Amended Acts: Law of 5 March 2004 on amending the Law on counteracting the introduction into financial circulation of assets derived from illegal or undeclared sources and on counteracting the financing of terrorism, and on amending certain laws
- Amended Acts: Law of April 20, 2004, amending and repealing certain laws in connection with the accession of the Republic of Poland to the European Union
- Amended Acts: Law of May 22, 2003, on compulsory insurance, the Insurance Guarantee Fund, and the Polish Motor Insurers' Bureau
- Amended Acts: Law of November 23, 2002 on the Supreme Court.
- Amended Acts: Law of 15 September 2000 Commercial Companies Code.
- Amended Acts: Law of 21 September 2000 amending the Law on Statutory Auditors and their Self-Government.
- Amended Acts: Law of 5 July 1996 on tax advisory services.
- References: Law of March 18, 2008, amending the Law on Accounting
- References: Law of August 29, 1997 - Banking Law.
- References: Regulation of the Minister of Regional Development of February 3, 2009, on granting financial aid by the Polish Agency for Enterprise Development for the creation and development of congress and trade fair tourism infrastructure within the Operational Programme Development of Eastern Poland 2007-2013
- References: Law of 29 July 2005 on Public Offering and the Conditions for Introducing Financial Instruments into an Organized Trading System and on Public Companies
- References: Law of 29 July 2005 on Trading in Financial Instruments
- References: Regulation of the Minister of Finance of 28 November 2001 on the scope of operation and the manner of organization of the Accounting Standards Committee
- References: Law of 7 December 2000 on the functioning of cooperative banks, their association, and associating banks.
- References: Law of 9 November 2000 amending the Law on Accounting.
- References: Judgment of the Constitutional Tribunal of 18 October 2010 ref. no. K 1/09
- References: Regulation of the Minister of National Defence of April 10, 1996 on the detailed rules of financial management of the Military Housing Agency.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 11 May 2007, case file K 2/07
- Legal Basis: Resolution of the National Chamber of Statutory Auditors of September 6, 2005, on the publication of the list of entities authorized to audit financial statements
- Legal Basis: Resolution of the National Chamber of Statutory Auditors of October 28, 2008, on the publication of the list of entities authorized to audit financial statements
- Legal Basis: Resolution of the National Chamber of Statutory Auditors of November 16, 2004, on the publication of the list of entities authorized to audit financial statements
- Legal Basis: Resolution of the National Chamber of Statutory Auditors of September 4, 2001, concerning the publication of the list of entities authorized to audit financial statements.
- Legal Basis: Resolution of the National Chamber of Statutory Auditors of October 7, 2003, on the publication of the list of entities authorized to audit financial statements
- Legal Basis: Resolution of the National Chamber of Statutory Auditors of September 25, 2007, on the publication of the list of entities authorized to audit financial statements
- Legal Basis: Resolution of the National Chamber of Statutory Auditors of September 10, 2002, on the publication of the list of entities authorized to audit financial statements.
- Legal Basis: Resolution of the National Chamber of Statutory Auditors of October 17, 2006, on the publication of the list of entities authorized to audit financial statements
- Legal Basis: Regulation of the Minister of Finance of December 2, 2003 on mandatory civil liability insurance for entities authorized to audit financial statements
- Legal Basis from Art.: Resolution of the National Chamber of Statutory Auditors of September 25, 2007, on the publication of the list of entities authorized to audit financial statements
- Legal Basis from Art.: Resolution of the National Chamber of Statutory Auditors of September 4, 2001, concerning the publication of the list of entities authorized to audit financial statements.
- Legal Basis from Art.: Regulation of the Minister of Finance of December 2, 2003 on mandatory civil liability insurance for entities authorized to audit financial statements
- Legal Basis from Art.: Resolution of the National Chamber of Statutory Auditors of October 28, 2008, on the publication of the list of entities authorized to audit financial statements
- Legal Basis from Art.: Resolution of the National Chamber of Statutory Auditors of September 10, 2002, on the publication of the list of entities authorized to audit financial statements.
- Legal Basis from Art.: Resolution of the National Chamber of Statutory Auditors of October 17, 2006, on the publication of the list of entities authorized to audit financial statements
- Legal Basis from Art.: Resolution of the National Chamber of Statutory Auditors of September 6, 2005, on the publication of the list of entities authorized to audit financial statements
- Legal Basis from Art.: Resolution of the National Chamber of Statutory Auditors of November 16, 2004, on the publication of the list of entities authorized to audit financial statements
- Legal Basis from Art.: Resolution of the National Chamber of Statutory Auditors of October 7, 2003, on the publication of the list of entities authorized to audit financial statements
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of 14 March 2001 on the promulgation of the consolidated text of the Act on Statutory Auditors and their Self-Government.
- Repeals Resulting From: 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.
- Repeals Resulting From: Regulation of the Council of Ministers of May 5, 1993 on designating a newspaper for the publication of financial statements.
- Repeals Resulting From: 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.