statutory auditor

Auditor checks a financial statement in order to verify its accuracy.

Marzenna Rycharska received the statutory auditor rights in 1999 and was entered in the register held by the National Council of Statutory Auditors under the number 9357.

She provides audit services through the company „Kancelaria Biegłych Rewidentów AUDYT Sp. z o.o.” which has its registered office in Bydgoszcz and is listed in the register of subjects entitled to audit financial statements under the number 2146.

The Board of AUDYT Sp. z o.o. is constituted by:

Marzenna Rycharska President of the Board

Halina Sulińska–Kawa Vice-president of the Board

Initial capital: PLN 50 000

KRS (National Court Register): 0000201505 District Court in Bydgoszcz
REGON (National Business Registry number): 092505642
NIP (tax identification number): 9671066723

E-mail: audyt@exponents.pl
Mobile phone: +48 501 668 935

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A statutory auditor has to be independent and impartial.

A statutory auditor is a highly qualified specialist who supports companies and institutions in their activities. His principal task is to audit financial statements. Although financial audit is by law compulsory only for some subjects (according to estimations, it is carried out in a little more than 20% of Polish companies and institutions), every year more and more businessmen decide to contract the services of a statutory auditor.

An auditor not only carries out audits of financial statements (although this is the task commissioned to him most frequently), but can also help the entrepreneurs in many other matters concerning taxes, commercial law and accountancy. According to his qualifications and interests, he may provide the following services:

  • preparation of expert opinions on accountancy and finance related matters
  • tax and economic consultancy
  • consultancy on organisation of company bookkeeping
  • bookkeeping services
  • inspection of financial statements
  • economic and financial expert opinions
  • help in accounting for the received EU funds.

When is a statutory auditor’s opinion required?

According to the Accounting Act, an audit of financial statements carried out by an independent statutory auditor is compulsory for: joint-stock companies, banks, insurance companies, investment funds, pension funds, as well as for all other subjects which keep books and to which at least two of the following three criteria apply:

  • average yearly employment (expressed in full-time jobs) is no less than 50 persons
  • the total assets in the balance sheet at the end of the fiscal year exceed the equivalent of 2,5 million euros
  • the net revenues from sales of products and commodities and from financial operations exceed the equivalent of 5 million euros.

A statutory auditor shall also audit financial statements of public benefit organizations that:

  • perform public tasks
  • for performance of the tasks mentioned above have received in the fiscal year a total worth of grants of at least PLN 50 000
  • in the fiscal year have obtained gross receipts of at least PLN 3 million.

In this case, however, all the above criteria have to apply jointly.

A statutory auditor is also hired by companies which cooperate with firms from other EU countries and have decided to increase their financial transparency by adopting International Financial Reporting Standards (IFRS).

What should you know when choosing a statutory auditor?

Statutory auditors, being among the most important experts that evaluate the financial condition of firms and institutions, are subject to various controls. By law they must belong to the National Council of Statutory Auditors (KIBR) and while performing their duties they have to obey the provisions of the code of professional conduct. As persons of public trust they:

  • must be independent, reliable and impartial
  • cannot give in to the pressure from other persons who might induce them to change their opinion
  • should fulfil their duties responsibly, in accordance with the existing laws and standards of financial review
  • must be guided in their conduct by professional ethics and independence
  • are obliged to raise their professional skills
  • must keep professional secret.

According to the law, it is up to the authority which approves the financial statement of a company or institution to appoint the subject that will audit this statement (depending on a judicial form of the subject, this authority may be e.g. assembly of associates, general meeting of shareholders, meeting of members of a co-operative society, etc.) It is of extreme importance, as is comparing offers of several auditing firms from which to choose one. If the choosing procedure described in the regulations is not observed, the financial audit will be invalid by law.

Is it possible to choose a statutory auditor from Bydgoszcz?

As far as audits of financial statements are concerned, the city where the auditor has his seat is of no importance – as long as he can spend in the audited entity the amount of time necessary to gather all the required information. This means that a statutory auditor from Bydgoszcz can carry out a financial audit of any subject in Poland.

Why us?

1 among the best:
We belong to:
  • The Accountants Association in Poland
  • National Council of Statutory Auditors
We use the following software:
  • Sage Symfonia
  • InsERT GT
  • Comarch Optima
2 security:

We have extra insurance for accounting
offices amounting to the value of  1  000  000  PLN!

Exponents has signed „The Bookkeeping Professionals Ethic Code”.

We ensure the safety of all your data.

3 skills and experience:

The Exponents team consists of certified accountants, statuary auditors, lawyers, tax advisors and IT specialists implementing ERP systems and accounting software.

Our team has been gaining vast experience since 1999.

Are you looking for an accounting office that specializes in foreign capital firms? contact us