Statutory auditor

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

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:

Informations about company:

Marzenna Rycharska - Statutory Auditor

Statutory auditor since 1999 (no. 9357).

Halina Sulińska–Kawa - Statutory Auditor

Statutory auditor since 1999 (no. 9313).

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:

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:

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

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:

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.

Should I 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.

Services provided by

Kancelaria Biegłych Rewidentów AUDYT sp. z o.o.

Marzenna Rycharska +48 501 668 935

Halina Sulińska-Kawa +48 602 347 092