The National Assembly of Statutory Auditors - is held every four
years and is called by the National Council of Statutory Auditors. The National Assembly of Statutory
Auditors consists of delegates from the Regional Branches of the Chamber, elected during annual general
meetings, in a proportion to overall number of Statutory Auditors from the list, in accordance with
the principles settled by the National Council of Statutory Auditors. Overall number of delegates
cannot be smaller than 300 statutory auditors. Delegates’ mandates elected by the National
Assembly of Statutory Auditors are valid for four years. The National Chamber of Statutory Auditors
can call an Extraordinary National Assembly of Statutory Auditors at request of its members and is
obliged to call an Extraordinary National Assembly of Statutory Auditors at request of at least 1/10
of the total number of Statutory Auditors or at request of the National Supervisory Committee (in case
of a gross violation of financial or statutory regulations of the National Chamber of Statutory
Auditors).
The National Assembly of Statutory Auditors elects:
- the President of the National Council of Statutory Auditors,
- other members of the National Council of Statutory Auditors,
- the National Disciplinary Spokesman and his deputies,
- the National Disciplinary Court,
- the National Supervisory Committee,
- the National Internal Audit Committee.
The National Assembly approves also the statute of the National Chamber of Statutory Auditors,
the activity programme and financial regulations of the Chamber, the principles of professional
ethics, sets the principles of obligatory professional development of Statutory Auditors, reviews
and approves the reports of the Chamber’s bodies and formally grants the approval of the activities
of each body, sets the principles of setting the membership fees for Statutory Auditors and the
principles of setting the payments for entry onto the list of entities entitled to carry out audits
of financial statements and annual fees for supervision.
The National Council of Statutory Auditors - manages the activities of the Statutory Auditors
self-governing body in periods between the National Assemblies of Statutory Auditors.
The duties of the National Council of Statutory Auditors include:
- implementation of resolutions of the National Assembly of Statutory Auditors,
- representation of the National Chamber of Statutory Auditors before state and self-regulatory
governing bodies, academic institutions, economic and social organisations as well as international
professional organisations,
- setting professional standards for Statutory Auditors after consulting the Minister of Finance,
- setting, after consulting the Examinations Committee, qualification requirements and programmes
and rules in relation to conduct of professional exams for statutory auditors, including setting
examination fees, the conditions of recognising the university or synonymous exams in the subjects
included in the process of qualifying as a Statutory Auditor and also after having consulted the
Examinations Committee - programmes and rules in relation to professional practical training and training contracts
to be completed by candidates for Statutory Auditors,
- passing resolutions about registration and removal from the Register of Statutory Auditors and the List of
entities entitled to carry out audits of financial statements as well as granting of diplomas and auditors
certificates’ (IDs),
- setting the regulations of disciplinary procedures against Statutory Auditors,
- giving opinions on drafts of legislative acts in the area of economic law,
- reviewing and ratifying annual financial plans and reports on their execution,
- setting membership fees for Statutory Auditors, payments in relation to entry on the list and
supervision,
- carrying out publishing and training activities,
- the adoption of other resolutions which the National Council deem to be appropriate for the
successful operation of the National Chamber of Statutory Auditors.
The National Council of Statutory Auditors consists of 11 to 15 members. The National Council of
Statutory Auditors elects from among its members, in the way of secret voting, the President’s
Deputies, the Secretary and the Treasurer.
The President of the National Council of Statutory Auditors, elected directly by the Assembly,
represents the National Chamber of Statutory Auditors before state and self-regulatory governing
bodies, academic institutions, economic and social organisations and international professional
organisations as well as it manages the activities of the National Council of Statutory Auditors.
The National Supervisory Committee- its responsibilities include organising, monitoring and
controlling whether the auditors comply with the Auditing Standards and whether the entities
authorised to carry out the audit of financial statements comply with the procedures of auditing
(reviewing) of financial statements.
The National Supervisory Committee consists of 5 members.
The National Supervisory Committee was called for the first time by the last amended ’Law on
Auditors and their self-governing body’ and elected during the Extraordinary National Assembly
of Statutory Auditors which was held on the 29-30th of June 2002 in Jachranka near Warsaw.
The National Internal Audit Committee - controls the financial activities of the National
Chamber of Statutory Auditors and execution of the resolutions taken during the National Assembly of
Statutory Auditors, as well as it supervises the activities of the Regional Branches internal audit
committees. The Committee presents to the National Assembly of Statutory Auditors the reports of
its activities and the proposal to grant statutory approval of the activities of the National
Council of Statutory Auditors.
The National Internal Audit Committee consists of 5 members.
The National Disciplinary Court - pronounces with regard to auditors’ disciplinary responsibilities.
While examining the cases it acts on the basis of the Disciplinary Proceedings Regulation against
auditors and on the basis of proposals of the National Disciplinary Spokesman.
The National Disciplinary Court consists of two instances and of 15 members.
The National Disciplinary Spokesman - is a prosecutor in disciplinary proceedings before the
National Disciplinary Court.
The National Assembly of Statutory Auditors elects the National Disciplinary
Spokesman and its deputies.
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NATIONAL COUNCIL OF STATUTORY AUDITORS
elected for a four year term of office
during the 5th National Assembly of Statutory Auditors
held on 27 - 29 June 2003 in Jachranka
President
Piotr Rojek
Deputy President
Maria Rzepnikowska
Secretary General
Maciej Ostrowski
Treasurer
Władysław Fałowski
Members:
Danuta Chmielewska, Zbigniew Czupryniak,
Henryk Dąbrowski, Henryk Michał Drewniak,
Ignacy Dziedziczak, Henryk Glaubic,
Kazimierz Grygutis, Danuta Krzywda,
Jerzy Łopacki, Tadeusz Pieniążek, Jadwiga Szafraniec
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
NATIONAL SUPERVISORY COMMITTEE
elected for a four year term of office
during the Extraordinary National Assembly of Statutory Auditors
held on 29 - 30 June 2002 in Jachranka
Chairman
Mirosław Kośmider
Vice-Chairman
Adam Kęsik
Secretary General
Urszula Piszczorowicz
Members:
Zdzisława Czarkowska-Wołczyńska,
Bogusław Reszka
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
NATIONAL INTERNAL AUDIT COMMITTEE
elected for a four year term of office
during the 5th National Assembly of Statutory Auditors
held on 27 - 29 June 2003 in Jachranka
Chairman
Kazimierz Sawicki
Vice-Chairman
Damian Kusz
Members:
Krzysztof Cieśla, Krystyna Jankowska,
Janina Migdałek
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
NATIONAL DISCIPLINARY COURT
elected for a four year term of office
during the 5th National Assembly of Statutory Auditors
held on 27 - 29 June 2003 in Jachranka
Chairman
Florian Osękowski
Vice-Chairman
Urszula Adamska
Vice-Chairman
Ryszard Doll
Members:
Kazimierz Adamczyk, Maria Biardzka,
Mieczysław Buczko, Czesław Gęsicki (deceased),
Marian Jagiełło, Jadwiga Kołaczkowska,
Maria Konopka, Józef Król, Roman Kurzawski,
Piotr Nawrocki, Dorota Szewczak, Danuta Wójcik,
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
NATIONAL DISCIPLINARY SPOKESMAN
elected for a four year term of office
during the 5th National Assembly of Statutory Auditors
held on 27 - 29 June 2003 in Jachranka
Adam Hałdys
National Disciplinary Spokesman’s Deputies:
Krzysztof Frank, Alicja Garbalińska,
Zofia Kos Sokołowska, Andrzej Nowaczewski,
Michał Przybyła, Kazimierz Szewczyk