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:
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