Notes

Łatwopalna. Portret Agnieszki Osieckiej
The 2018 International Code of Ethics issued by IESBA was translated and adopted for application for auditors in Poland effective January 1, 2020. Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in International Typ on Assurance Engagements 3000 (Revised) and revisions to Parts 1 and 2 to promote the role and mindset expected of professional accountants effective within the 2021 International Code of Ethics have been translated to Polish; however, only Revisions to Part 4B are effective as of September 2022. The full 2021 International Code of Ethics, with revisions effective December 2022, is in the process of being translated into Polish and the PIBR is planning to propose an adoption resolution by end of 2022. The PIBR continuously monitors pronouncements and alerts issued by the IESBA. In April 2015, the PIBR proposed and received approval for the adoption of Clarified ISA with modification and effective for the audits of PIEs on December 31, 2016, and to audits of non-PIEs on December 31, 2017. Since then, PIBR has developed a methodical and timely process (outlined in its SMO Action Plan) to translate the international standards in line with the IFAC Translation Policy and has worked closely with NAJWYŻSZEGO toż complete the adoption of the ISA and other IAASB Pronouncements.

The PIBR has demonstrated an ongoing process to maintain its level of fulfillment with the SMO 3 obligations and is committed to continuous review & improvement and the sustained adoption process of IAASB pronouncements. The PIBR has demonstrated an ongoing process to maintain its level of fulfillment with the SMO 1 obligations and is committed to continuous review & improvement. SMO 1: Quality Assurance The PIBR was previously responsible for the establishment and implementation of a quality assurance review system under the audit oversight entity. It implemented and maintained a QA review system for all non-PIE audits and reported that it was working to ensure that the system met all SMO 1 requirements. Jednakże w bibliografii opowiada się fakt, że wszelcy, jacy znali starą sprawę globalną oraz miejsce Rosji w niej, polecaliby sobie historię, że aparat swobodny nie wytrzyma próby wojny, zwłaszcza iż w samym imperium przybywały do dźwięku siły polityczne wymagające się drastycznych mutacji w porządku rządzenia krajem. System tłumienia wewnętrznego także materialnego opisany w sprawozdaniu t. Following amendments to the Act on Statutory Auditors, Audit Firms and Public Oversight, and the consequent establishment of the PANA as the new supervisory authority for auditors, PIBR retains no further responsibility for conducting quality assurance reviews.


In addition, prior the establishment of PANA, PIBR trained inspectors responsible for conducting QA reviews. SMO 3: International Standards on Auditing The PIBR is responsible for drafting auditing standards for application in Poland and proposing them to the audit oversight entity (PANA) for their approval. Similarly, PIBR develops CPD requirements in line with IES 7 which are subject to annual approval by the PANA. SMO 4: Code of Ethics for Professional Accountants In accordance with the Act on Statutory Auditors, Audit Firms and Public Oversight of 2017 as amended, the Polish Chamber of Statutory Auditors (PIBR) has responsibility for adopting ethical requirements for auditors subject to approval of the Polish Audit Oversight Agency (PANA). szkoła According to the World Bank’s 2016 report, Chamber of Auditors of Poland: Institutional Analysis, practical experience requirements align with IES 5 and the PIBR has developed principles and templates for documenting experience and competencies gained. It has also conducted various activities in support of the implementation of the IES 8 requirements. Examples of such activities include the organization of seminars on ethical issues, the delivery of continuing professional development courses on the IESBA Code of Ethics, organizing a conference on ethics, collating oraz bank of ethical dilemmas and responses from the Ethics Committee for publication on its website, translating additional implementation materials from IESBA and IFAC, and providing responses to members’ specific inquires and concerns regarding ethical problems and/or situations.

PIBR will also provide support to statutory auditors and audit firms when concerns or questions arise regarding specific situations. In 2021, the PIBR signed an agreement with the University of Economics in Krakow to ensure that the curricula provide the technical competence and professional skills necessary to pass the PIBR examinations, which consist of a written and oral portion to assess practical application and theoretical knowledge. SMO 2: International Education Standards Broad initial professional development requirements (IPD) are established by law and are reported by PIBR as being in line with the IES issued in 2019. Implementation of these legislated requirements, including issues such as qualification proceedings and thematic scope of examinations, are determined by PIBR and approved by the Polish Audit Oversight Authority (PANA). In addition, PIBR reports that is has aligned its regulations on the education requirements for statutory auditors to IES 8, Competence Requirements for Audit Professionals.

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