All Requirements of Audit in Poland


According to Article 64 Polish Accounting Act, annual consolidated financial statements of capital groups, including annual financial statements of the following entities continuing their activity, shall be audited and published: banks, insurance establishments, and reinsurance establishments, entities operating under provisions on trading in securities and provisions on investment funds, entities operating under the provisions on organizing and functioning of retirement pension funds, joint-stock companies, except for companies being in organization as at the balance sheet date.

Annual financial statements of other entities (e.g. limited liability company) shall be audited and published when in the financial year preceding the year for which financial statements are prepared, there are fulfilled at least two of the following conditions:

  • average annual full-time employment attained or exceeded the level of 50 persons;
  • total balance sheet assets at the end of the financial year attained or exceeded a Polish currency equivalent of EUR 2,500,000;
  • net revenue from the sales of products and goods, as well as financial transactions for the financial year attained or exceeded a Polish currency equivalent of EUR 5,000,000.


Check whether your financial statements shall be audited  



Contact us if you need audit or help



Skontaktuj się z nami
Warszawa Wrocław Krefeld Frankfurt Düsseldorf Berlin Stuttgart Leipzig Dresden Köln Rostock München Ryga
Pola wymagane