Information and services website for entrepreneurs

Statutory auditor - recognition of qualifications

Do you have the authority to audit financial statements that you have acquired outside Poland? Would you like to work in Poland as a statutory auditor? First you need to obtain recognition of your qualifications. How to do this you can find out below.

How to handle a matter

A matter can be hadled:

  • by post
  • w siedzibie Izby

What you should know and who can benefit from the service

In accordance with Article 4(4) and 5 on the statutory auditors, audit firms and public supervision, (hereinafter referred to as "the Act") entered into register may also be a natural person who:

  • has the power to carry out obligatory audits of financial statements, obtained in a country other than the Republic of Poland of the European Union and will take an examination in the Polish language of the economic law in force in the Republic of Poland, to the extent necessary to carry out audits of financial statements;
  • into the register, on the basis of reciprocity, a natural person who has powers obtained in a third country to carry out obligatory audits of financial statements, if he meets the requirements concerning professional qualifications in accordance with the conditions set out in this Act or equivalent and passes an examination in the Polish language of the economic law in force in the Republic of Poland, to the extent necessary for carrying out audits of financial statements.

When should you handle the matter

Within the time limit specified by the National Board of Statutory Auditors

Where you can handle the matter

Polska Izba Biegłych Rewidentów
al. Jana Pawła II 80, 00-175 Warszawa

What to do step by step

  1. Submitting an application to join a qualification procedure

In the case of the persons referred to in Article 4(4) and 5 of the Act,the condition to participate in the selection procedure is to apply to the Examination Board for with the selection procedure, together with the required attachments. 

Where an applicant for recognition does not have a place of residence or habitual abode or registered office in Poland or another Member State of the European Union who has not appointed, for purposes of the conduct of proceedings, an authorised representative residing in the Republic of Poland and does not operate through the consul of the Republic of Poland must appoint a proxy in Poland for the service of documents. Appointment of a representative is not required when the service letters are delivered by means of electronic communication.

Documents

Download:
You can submit a document as:
Oryginał
Additional information

Zgłoszenie zawiera w szczególności:

- imię i nazwisko wnioskodawcy;

- adres zamieszkania;

- oświadczenie o następującej treści: „Wyrażam zgodę na przetwarzanie moich danych osobowych, których administratorem jest Krajowa Rada Biegłych Rewidentów, w celach związanych z organizacją i przeprowadzaniem egzaminów dla kandydatów na biegłych rewidentów oraz prowadzeniem ewidencji kandydatów na biegłych rewidentów związanej z postępowaniem kwalifikacyjnym”.

Download:
You can submit a document as:
Oryginał
Additional information

Kwestionariusz osobowy zawiera:

1) imię (imiona) i nazwisko;

2) obywatelstwo;

3) adres do korespondencji;

4) adres poczty elektronicznej;

5) numer PESEL, a w przypadku osób nieposiadających obywatelstwa polskiego numer i rodzaj dokumentu potwierdzającego tożsamość.

You can submit a document as:
Uwierzytelnione tłumaczenie

Time limit

Within the time limit specified by the National Board of Statutory Auditors

  1. Checking application in terms of formal and substantive requirements

Examination Board shall make the formal and substantive verification of documents submitted.  Where the application to join a qualification procedure does not meet the formal conditions, the Commission calls upon to remedy the deficiencies within 14 days of receipt of this notice, under the penalty of leaving the application without consideration  The request can be sent electronically if the applicant for the statutory auditor has given his prior written consent.

  1. Qualified for examination

If the notification does not contain the formal or substantive deficiencies, Examination Board shall issue a decision on allowing the applicant for the examination of economic law.  The decision on the admission to the examination shall be taken in the form of resolution during the Board meeting.  Meetings of the Board shall be held where necessary - on average once a month. 

Persons who meet the conditions of eligibility for an examination of economic law, are notified in writing or by electronic means, by the Board, within 90 days from the day of receipt of such notification, accompanied by the required documents, or completion of deficeincies, the examination of economic law.  In particularly justified cases, requiring providing explanations, this time limit may be extended by a further 60 days.  The notification shall indicate the exact date and place of the examination and the rules for evaluation of given responses.  The notification shall also state the scope of the test established in accordance with Article 5 of the Act.

Documents

You will receive a document as:
Oryginał

Time limit

  1. Qualified for examination

If the notification does not contain the formal or substantive deficiencies, Examination Board shall issue a decision on allowing the applicant for the examination of economic law.  The decision on the admission to the examination shall be taken in the form of resolution during the Board meeting.  Meetings of the Board shall be held where necessary - on average once a month. 

Persons who meet the conditions of eligibility for an examination of economic law, are notified in writing or by electronic means, by the Board, within 90 days from the day of receipt of such notification, accompanied by the required documents, or completion of deficeincies, the examination of economic law.  In particularly justified cases, requiring providing explanations, this time limit may be extended by a further 60 days.  The notification shall indicate the exact date and place of the examination and the rules for evaluation of given responses.  The notification shall also state the scope of the test established in accordance with Article 5 of the Act.

Documents

You will receive a document as:
Oryginał

Time limit

90 days (this period may be extended by a further 60 days in special cases).

  1. Payment of examination fee

Documents

You can submit a document as:
Oryginał

Time limit

30 days before the date of the examination.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject aredetermined by the Commission.  The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Taking an exam in economic law

The examination of commercial law consists of a written and oral part and shall be conducted under the supervision of at least two members of the Commission constituting the examination panel, one of whom shall act as the chairman of the examination panel.

The written part consists of thematic blocks containing multi-choice and situational tasks.

A test question is a single choice question, which is evaluated in the following way:

1) correct answer - two points;

2) Incorrect answer - minus one point;

3) no-response - zero points.

The situational task is assessed according to the scoring scale given in the task. Negative points shall not be used for an incorrectly resolved or unresolved task.

The duration of individual knowledge examinations depends on the number of test questions and the number of situational tasks and cannot exceed 240 minutes.

The number of subject blocks for economic law examination is determined by the Commission, depending on the scope of the examination determined pursuant to Article 5 of the Act, on the basis of documents submitted by a citizen of another country of the European Union or a foreigner who wants to provide the services of an auditor in Poland.

The condition for participation in the oral part is passing the written part.

Failure to pass the oral part shall be tantamount to failure to pass the examination in economic law.

Failing oral examination means failing the examination of economic law.  The result of the examination is announced by the President of the examination board . From the examination of ecoomic law protocol is prepared and signed by the members of the examination board. The examination protocol shall indicate the names of the members of examination board, the start and end time of the exam, the llist of candidates for statutory auditors who have applied for the examination, together with the results of the test. 

Failure by the candidate for an auditor to take part in examination, for which he was qualified, is tantamount to failing the exam.  This provision shall not apply if the candidate for a statutory auditor, due to illness, accident or other valid indicated and documented reason could not take an examination within the prescribed time-limit, submits to the Commission in writing or electronically, within 7 days following this examination, a copy of the document attesting the inability to do examination. 

The results of written test are published on the day of the announcement of the results on the website of the National Chamber of Statutory Auditors. The candidate for a statutory auditor has access only to his own results of examinations by logging in the individual account on the Internet account.  The President the Commission sets the deadline for announcement of the results on a day not later than 7 days from the date of the inspection. 

At the written request of the candidate for an auditor containing the name and registration number, submitted within 7 days after the date of announcement of the results, the Commission shall make the examination work available to the candidate for an auditor for inspection within 10 days from the date of announcement of the results of the examination.

Time limit

Under the framework timetable set by KRBR, economic law examinations are carried out in June and December of each year.  The exact dates and location of each exam from each subject are determined by the Examination Board. The exams are carried out in Warsaw.

  1. Issuing of a certificate on passing exam of economic law

If the applicant has passed an examination in economic law, the Chairman of the Examination Board shall issue, on the basis of the protocols and the documentation submitted by the applicant, a certificate attesting to this fact. 

The certificate shall be issued in 3 copies:  One copy shall be forwarded to the applicant, the National Council of Statutory Auditors and the Examination Board.  An applicant who has passed an examination in economic law, in order to be able to pursue the profession of statutory auditor must then take the oath before the President of the National Board of Statutory Auditors or other authorised Member of the National Board of Statutory Auditors (KRBR), and obtain an entry in the Register of Statutory Auditors, led by KRBR.

Documents

You will receive a document as:
Oryginał

Time limit

Immediately after passing an exam by applicant

How much will you pay

1376 zł

The examination fee for the persons referred to in Article 4 (4),(5) amounts to 30% of the average salary in the national economy, announced by the President of the Central Statistical Office for the previous calendar year. The fee must be paid without prior notice to an individual bank account, indicating the applicant's name and surname, registration number, name and date of examination in the transfer description.

In 2019, the fee for an examination of commercial law is PLN 1376.

How long will you wait

The National Council of Statutory Auditors will recognise your qualifications if you pass commercial law examination. Afterwards, you have to swear an oath and obtain the entry in the register of statutory auditors. On average, this takes several months.

How can you appeal

Pursuant to § 15 of the Regulation of the Minister of Development and Finance of 19 December 2017 on the qualification procedure for practice of statutory auditors, the candidate shall have the right to appeal in writing to the Commission within a period of 14 days from the date of notification of the results of the examination.  The Commission shall examine the appeal within 30 days from the day of its receipt and shall immediately notify in writing the candidate for the auditor on a final decision.

It is good to know

The register of statutory auditors includes natural persons whose qualification to practise as an auditor have been recognised if:

1) they have full legal capacity;

2) enjoy full public rights;

3) are of good repute and their past behaviour guarantees the proper conduct of the profession of statutory auditor;

3) have not been convicted by a final judgment of an intentional crime or tax offence;

4) submitted an application for entry in the Register of Statutory Auditors together with the required attachments to the Office of Polish Chamber of Statutory Auditors. 

Check how to obtain an entry in the register of statutory auditors.

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