Home / Dz.U. 2017 poz. 1089
Law of 11 May 2017 on statutory auditors, auditing firms and public oversight
Ustawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2017-05-11
Entry into force
2017-06-21
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fiscal penal codebenefitselectoral codeAviation LawPublic Financeagricultural chambersStock Exchangesaccountingtax advisorypersonal income taxprawo bankowesupervisionbiegliInvestment Fundenvironmental protectioninsuranceenergy lawpolitical partiesfinancial statementfiscal penal lawcorporate income taxcooperative savings and credit unionsfinancial instrumentsrail transportcopyright lawgames of chance and mutual bettingbondsmining lawcommercial companies codepublic roadsservicescooperative lawbankiGeological Law
Related acts
Repealed Acts (2)
- Law of 7 May 2009 on Statutory Auditors and their Self-Government, Entities Authorised to Audit Financial Statements, and Public Oversight · 2017-06-21
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 20, 2016, on the promulgation of the consolidated text of the Act on Statutory Auditors and their Self-Government, Entities Authorized to Audit Financial Statements, and Public Oversight · 2017-06-21
Acts Declared Repealed (1)
Implementing Regulations (31)
- Announcement of the Minister of Finance of November 25, 2024, concerning the amount of the percentage rate of supervision fees paid by auditing firms in connection with the performance of attestation services and related services in accordance with national professional standards for 2025
- Announcement of the Minister of Finance of November 12, 2024, concerning the amount of the fee for processing an application for registration on the list of auditing firms in 2025
- Announcement of the Minister of Finance of November 13, 2023, on the amount of the fee for processing an application for entry on the list of auditing firms in 2024
- Announcement of the Minister of Finance of November 13, 2023, on the amount of the percentage rate of supervision fees paid by auditing firms in connection with the performance of attestation services and related services in accordance with national standards of professional practice for the year 2024
- Announcement of the Minister of Finance of November 18, 2022, on the amount of the percentage rate of supervisory fees paid by auditing firms in connection with the performance of attestation services and related services in accordance with national professional standards for 2023
- Announcement of the Minister of Finance of October 31, 2022, concerning the amount of the fee for processing an application for entry on the list of auditing firms in 2023
- Announcement of the Minister of Finance of November 19, 2021, concerning the amount of the fee for processing an application for entry on the list of auditing firms in 2022
- Announcement of the Minister of Finance of November 19, 2021, concerning the amount of the percentage rate of supervisory fees paid by auditing firms in connection with the performance of attestation services and related services in accordance with national professional standards for 2022
- Announcement of the Minister of Finance, Funds and Regional Policy of November 13, 2020, on the amount of the percentage rate of supervision fees paid by auditing firms in connection with the performance of attestation services and related services in accordance with national professional standards for 2021
- Announcement of the Minister of Finance of November 28, 2019, on the amount of the percentage rate of fees for supervision paid by auditing firms in connection with the performance of attestation services and related services in accordance with national standards of professional practice for the year 2020
- Announcement of the Minister of Finance of November 28, 2018, concerning the amount of the percentage rate of supervisory fees paid by auditing firms in connection with the performance of financial audit activities in public interest entities for 2019
- Announcement of the Minister of Development and Finance of November 23, 2017, regarding the amount of the percentage rate of supervisory fees paid by auditing firms in connection with the performance of financial audit activities in public interest entities for the year 2018
- Regulation of the Minister of Finance of 9 May 2025 amending the regulation on the service ID card issued by the Polish Audit Oversight Authority
- Regulation of the Minister of Finance and Economy of 25 September 2025 on the qualification procedure for statutory auditors and on applying for the right to attest sustainability reporting
- Regulation of the Minister of Finance and Economy of August 4, 2025, on the annual reporting of auditing firms
- Regulation of the Minister of Finance of 15 November 2024 on the remuneration of members of the Council of the Polish Audit Oversight Authority
- Regulation of the Minister of Finance of April 25, 2022, amending the regulation on the qualification procedure for statutory auditors
- Regulation of the Minister of Finance of July 7, 2022, on the service badge issued by the Polish Audit Oversight Authority
- Regulation of the Minister of Finance, Funds and Regional Policy of January 18, 2021, on annual reporting of auditing firms
- Regulation of the Minister of Finance of 24 February 2020 on the amount transferred by the Polish Audit Oversight Authority to cover the costs of certain tasks performed by the Polish Chamber of Statutory Auditors.
- Regulation of the Minister of Finance of December 16, 2019, on the remuneration of members of the Council of the Polish Audit Oversight Authority
- Regulation of the Minister of Finance of 27 November 2019 on fees for supervision paid by auditing firms in connection with the performance of attestation services and related services in accordance with national professional standards
- Regulation of the Minister of Development and Finance of December 19, 2017, on the qualification procedure for statutory auditors
- Regulation of the Minister of Development and Finance of December 15, 2017, on mandatory professional development for statutory auditors
- Regulation of the Minister of Development and Finance of November 29, 2017, on the controller's allowance for the controller of the Audit Supervision Commission and the person supervising the controller of the Audit Supervision Commission
- Regulation of the Minister of Development and Finance of November 7, 2017, on mandatory civil liability insurance for auditing firms
- Regulation of the Minister of Development and Finance of October 31, 2017, on supervision fees paid by auditing firms in connection with the performance of financial audit activities in public interest entities
- Regulation of the Minister of Development and Finance of October 31, 2017, on the method of calculating the percentage rate of supervision fees paid by auditing firms in connection with the performance of financial audit activities in entities other than public interest entities
- Announcement of the Minister of Finance, Funds and Regional Policy of November 24, 2020, on the amount of the fee for processing the application for entry into the list of auditing firms in 2021
- Announcement of the Minister of Finance and Economy of November 18, 2025, on the amount of the percentage rate of supervision fees paid by auditing firms in connection with the performance of attestation services and related services in accordance with national professional standards for 2026
- … +1
Amending Acts (18)
- Law of January 26, 2018, on amending the law on the National Court Register and certain other laws · 2018-10-01
- Law of July 3, 2018 - Provisions introducing the Law on Higher Education and Science · 2018-10-01
- Law of 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law - Tax Ordinance and certain other laws · 2019-01-01
- Law of November 9, 2018, on amending certain laws in connection with strengthening supervision over the financial market and protecting investors on this market · 2019-01-01
- Law of 21 February 2019 amending certain laws in connection with ensuring the application of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) · 2019-05-04
- Law of 19 July 2019 amending the Law on Statutory Auditors, Audit Firms and Public Oversight, and certain other laws · 2019-09-05
- Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements · 2019-11-15
- Law of October 16, 2019 on amending the law on public offering and the conditions for introducing financial instruments into an organized trading system and on public companies and certain other laws · 2019-11-30
- Law of March 31, 2020, on amending the law on special solutions related to the prevention, counteracting and combating of COVID-19, other infectious diseases and crisis situations caused by them, and certain other laws · 2020-03-31
- Law of 8 July 2021 on amending the Law on the Bank Guarantee Fund, the deposit guarantee scheme and resolution, and certain other laws · 2021-09-15
- Law of 14 October 2021 amending the law on accounting and certain other laws · 2021-12-08
- Act of December 1, 2022, on amending the Act on the handling of complaints by financial market entities and on the Financial Ombudsman, and on certain other acts · 2023-01-01
- Law of July 7, 2023 on the Pan-European Personal Pension Product · 2023-09-26
- Law of August 16, 2023, on amending certain laws in connection with ensuring the development of the financial market and the protection of investors in this market · 2023-09-29
- Law of 6 December 2024 amending the Accounting Law, the Law on Statutory Auditors, Auditing Firms and Public Supervision, and certain other laws · 2025-01-01
- Law of April 12, 2024, on amending the Accounting Act and certain other acts · 2025-06-22
- Law of March 27, 2026, amending the Law on Statutory Auditors, Audit Firms, and Public Oversight and the Accounting Law · 2026-05-28
- Law of 17 April 2026 on amending certain laws in connection with the transmission of information to the European Single Access Point · 2030-01-10
Amended Acts (48)
- Law of May 22, 2003, on compulsory insurance, the Insurance Guarantee Fund, and the Polish Motor Insurers' Bureau · 2017-06-21
- Law of June 10, 2016, on the Bank Guarantee Fund, the deposit guarantee scheme, and resolution · 2017-06-21
- Law of April 13, 2016, on conformity assessment and market surveillance systems · 2017-06-21
- Law of January 15, 2015, on the transformation of sole-shareholder State Treasury companies conducting business using cultural assets into state cultural institutions · 2017-06-21
- Law of January 15, 2015 on bonds · 2017-06-21
- Law of September 11, 2015 on insurance and reinsurance activity · 2017-06-21
- Law of 10 July 2015 on the Military Property Agency · 2017-06-21
- Law of 12 June 2015 on the system of trading greenhouse gas emission allowances · 2017-06-21
- Law of 26 September 2014 on the Polish Space Agency · 2017-06-21
- Law of 5 November 2009 on credit unions · 2017-06-21
- Law of June 9, 2011 - Geological and Mining Law · 2017-06-21
- Law of August 19, 2011, on payment services · 2017-06-21
- Law of January 5, 2011 - Electoral Code · 2017-06-21
- Law of 30 April 2010 on the Polish Academy of Sciences · 2017-06-21
- Law of 30 April 2010 on the National Science Centre · 2017-06-21
- Law of 30 April 2010 on the National Centre for Research and Development · 2017-06-21
- Act of March 4, 2010, on the provision of services in the territory of the Republic of Poland · 2017-06-21
- Law of 19 November 2009 on gambling · 2017-06-21
- Law of August 27, 2009, on public finance · 2017-06-21
- Law of May 30, 2008, on certain forms of supporting innovative activities. · 2017-06-21
- Law of February 16, 2007, on competition and consumer protection · 2017-06-21
- Law of December 8, 2006 on the Polish Air Navigation Services Agency · 2017-06-21
- Law of July 21, 2006, on financial market supervision. · 2017-06-21
- Law of 29 July 2005 on Public Offering and the Conditions for Introducing Financial Instruments into an Organized Trading System and on Public Companies · 2017-06-21
- Law of 29 July 2005 on Trading in Financial Instruments · 2017-06-21
- Law of 27 August 2004 on healthcare benefits financed from public funds · 2017-06-21
- Law of 27 May 2004 on investment funds and the management of alternative investment funds · 2017-06-21
- Law of March 28, 2003, on railway transport · 2017-06-21
- Law of 3 July 2002 Aviation Law. · 2017-06-21
- Law of 27 April 2001 on Environmental Protection Law. · 2017-06-21
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Information on Consolidated Text (6)
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 12, 2023, on the announcement of the consolidated text of the Act on statutory auditors, auditing firms and public oversight
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 13, 2022, on the promulgation of the consolidated text of the law on statutory auditors, auditing firms, and public oversight
- Announcement by the Marshal of the Sejm of the Republic of Poland of July 15, 2020, on the promulgation of the consolidated text of the Law on Statutory Auditors, Audit Firms and Public Supervision
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 5, 2019, on the promulgation of the consolidated text of the Law on Statutory Auditors, Audit Firms and Public Oversight
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 7, 2025, on the announcement of the consolidated text of the Law on Statutory Auditors, Auditing Firms and Public Oversight
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 11, 2024, on the promulgation of the consolidated text of the Law on Statutory Auditors, Audit Firms and Public Oversight
Acts referring to this act
- Repealing Acts: Announcement of the Marshal of the Sejm of the Republic of Poland of June 20, 2016, on the promulgation of the consolidated text of the Act on Statutory Auditors and their Self-Government, Entities Authorized to Audit Financial Statements, and Public Oversight
- Repealing 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 20 August 1997 on the National Court Register.
- Amending Acts: Law of 30 April 2010 on the Polish Academy of Sciences
- Amending Acts: Law of January 5, 2011 - Electoral Code
- Amending Acts: Law of June 10, 2016, on the Bank Guarantee Fund, the deposit guarantee scheme, and resolution
- Amending Acts: Law of April 13, 2016, on conformity assessment and market surveillance systems
- Amending Acts: Law of September 11, 2015 on insurance and reinsurance activity
- Amending Acts: Law of 10 July 2015 on the Military Property Agency
- Amending Acts: Law of 12 June 2015 on the system of trading greenhouse gas emission allowances
- Amending Acts: Law of January 15, 2015, on the transformation of sole-shareholder State Treasury companies conducting business using cultural assets into state cultural institutions
- Amending Acts: Law of January 15, 2015 on bonds
- Amending Acts: Law of 26 September 2014 on the Polish Space Agency
- Amending Acts: Law of 5 November 2009 on credit unions
- Amending Acts: Law of August 19, 2011, on payment services
- Amending Acts: Law of June 9, 2011 - Geological and Mining Law
- Amending Acts: Law of August 29, 1997 - Banking Law.
- Amending Acts: Law of June 25, 1999, on the Polish Tourism Organisation.
- Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
- Amending Acts: Law of 15 September 2000 Commercial Companies Code.
- Amending Acts: Law of 26 October 2000 on Commodity Exchanges.
- Amending Acts: Law of 29 September 1994 on accounting.
- Amending Acts: Law of 14 December 1995 on agricultural chambers
- Amending Acts: Law of 9 November 2000 on the establishment of the Polish Agency for Enterprise Development.
- Amending Acts: Law of 7 December 2000 on the functioning of cooperative banks, their association, and associating banks.
- Amending Acts: Law of 27 April 2001 on Environmental Protection Law.
- Amending Acts: Law of September 16, 1982 on Cooperative Law.
- Amending Acts: Law of 3 July 2002 Aviation Law.
- Amending Acts: Law of March 28, 2003, on railway transport
- Amending Acts: Law of May 22, 2003, on compulsory insurance, the Insurance Guarantee Fund, and the Polish Motor Insurers' Bureau
- Amending Acts: Law of 27 May 2004 on investment funds and the management of alternative investment funds
- Amending Acts: Law of 27 August 2004 on healthcare benefits financed from public funds
- Amending Acts: Law of 29 July 2005 on Trading in Financial Instruments
- Amending Acts: Law of 5 July 1996 on tax advisory services.
- Amending Acts: Law of 10 April 1997 - Energy Law.
- Amending Acts: Law of 27 June 1997 on Political Parties
- Amending Acts: Law of 29 July 2005 on Public Offering and the Conditions for Introducing Financial Instruments into an Organized Trading System and on Public Companies
- Amending Acts: Law of March 21, 1985, on public roads.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of 4 February 1994 on Copyright and Related Rights.
- Amending Acts: Law of July 21, 2006, on financial market supervision.
- Amending Acts: Law of December 8, 2006 on the Polish Air Navigation Services Agency
- Amending Acts: Law of February 16, 2007, on competition and consumer protection
- Amending Acts: Law of May 30, 2008, on certain forms of supporting innovative activities.
- Amending Acts: Law of 19 November 2009 on gambling
- Amending Acts: Law of August 27, 2009, on public finance
- Amending Acts: Act of March 4, 2010, on the provision of services in the territory of the Republic of Poland
- Amending Acts: Law of 30 April 2010 on the National Centre for Research and Development
- Amending Acts: Law of 30 April 2010 on the National Science Centre