The important form of updating knowledge of Statutory Auditors is exchanging experiences during seminars, symposiums and conferences. Statutory Auditors from particular regional branches take part in such meetings on current accounting and auditing problems as well as in topical regional conferences organised at least once a year.
Since 2000 the all-Polish meetings of Polish Statutory Auditors have started with participation of national and foreign guests at Annual Auditing Conferences of the National Chamber of Statutory Auditors.

● 8^th Annual Auditing Conference
● 7^th Annual Auditing Conference
● 2005 Polish-French Seminars
● 6^th Annual Auditing Conference
● 2004 Polish-French Seminars
● Seminar in Paris
● 5^th Annual Auditing Conference
● 4^th Annual Auditing Conference
● Information about Polish-French Seminars (October 2003)
● Seminars on ’Impairment of assets and provisions of IAS 36 and IAS 37’
● International Conference - January 2003
● Polish-French Seminars - December 2002
● 3^rd Annual Auditing Conference
● Polish-French Seminars - November 2002
● 2^nd Annual Auditing Conference
● 1^st Annual Auditing Conference

The 8^th Annual Auditing Conference on "Quality of Statutory Auditor Services" will be held 10 - 12 October 2007 at the "Warszawianka" Congress Centre in Jachranka near Warsaw. The Conference will cover discussions during special interest groups on:
● Role of statutory auditor in creating an audited entity´s value
● Control and assessment of quality of statutory auditor´s services

The 7^th Annual Auditing Conference on "Ethics for Statutory Auditors in Theory, Law and Practice" was held on 12 - 14 October 2006 at the "Warszawianka" Congress Centre in Jachranka near Warsaw. The conference covered 5 plenary sessions, including the panel discussion on "Principles of ethics in practice" and the discussion forum on "Opportunities and threats for the audit profession after implementation of the Directive 2006/43/EC (Eighth Directive) into the Polish Law".
Debates were also held during two special interest groups:
● Independence of Statutory Auditor and internal relations in audit companies and corporation,
● Professional Competence and organisation of the team work.

Issues addressed at the conference were numerous and concerned ethics: ranging from a general focus on ethics and integrity, through ethics in business to topics strictly related to the audit profession performance as: independence while rendering services, professional competence or relations within audit entities.

Moreover, the conference presentations covered issues on ethics in the work of tax advisers, internal auditors and on ethics codes for statutory auditors from abroad.
The discussion forum was fully devoted to the implementation of the Directive 2006/43/EC into the Polish Law.

The conference gathered about 400 participants and guests from Poland and abroad. There were 24 papers read at the conference, including 16 during plenary sessions.

Within the Polish-French Agreement, KIBR and SKwP organised a number of training seminars in 2005 on:
- "European reform of audit" (24.10.2005 RO KIBR Warszawa, 25.10.2005 OO SKwP Kielce, 26.10.2005 RO KIBR Bielsko-Biała, 27.10.2005 OO SKwP Wrocław); the seminar was led by Bernard Kleiner,
- "New regulations on internal quality control in audit companies" (21.11.2005 OO SKwP Rzeszów, 22.11.2005 RO KIBR Katowice, 23.11.2005 OO SkwP Wrocław, 24.11.2005 RO KIBR Łódź); the seminar was led by Guy de la Tour d´Artaise,
- "Quality control of audits of financial statements" (28 - 29 November 2005, Jachranka, a workshop for inspectors of the KIBR National Supervisory Committee), the seminar was led by Dominique Magdelaine,
- "IFRS and SMEs" (5 - 6 December 2005, Warszawa), the seminar was led by Louis Klee.
The seminars gathered 590 participants in total.





The 6^th Annual Auditing Conference titled "Standardization of Accounting and Auditing under IFRS and ISA" took place on 12 - 14 October 2005 in the "Warszawianka" Conference Centre in Jachranka.

The Conference consisted of 5 plenary sessions, including a panel discussion on "Situation and Perspective of Accounting and Auditing in Poland."
Discussions were also held in 2 Special Interest Groups:
● Techniques of IFRS implementation in individual and consolidated financial statements,
● Techniques of audits and reports issuance under ISA.

The main issues addressed at the conference concerned the implementation of IFRS and ISA, changes resulting from the 8^th EU Directive, including: quality assurance for auditors and entities entitled to carry out audits of financial statements as well as a proposal of public oversight system in Poland. Other discussed topics covered internal audit and audits of EU structural funds.

The Conference gathered about 400 participants and outstanding guests from Poland and abroad. Speakers presented 28 papers, including 18 during plenary sessions.









Within the Polish-French Agreement, KIBR and SKwP organised a number of training seminars on:
- "Practical application of IAS in preparation and audits of individual and consolidated annual financial statements" (18.10. RO KIBR Zielona Góra, 19.10. OO SKwP Wrocław, 20.10. OO SKwP Katowice, 21.10. RO KIBR Bielsko Biała); the seminar was led by Sabine Wagner,
- "The role of Statutory Auditor in controlling completion of projects financed by EU funds" (15.11. OO SKwP Kraków, 16.11. RO KIBR Łódź, 17.11. RO KIBR Warszawa, 18.11. OO SKwP Lublin); the seminar was led by Serge Aubert.





While fulfilling provisions of the Co-operation Agreement among Accountants Association in Poland (SKwP) and National Chamber of Statutory Auditors (KIBR) with French National Organisation of Practising Accountants (OEC) and National Organisation of Statutory Auditors (CNCC) there was held a Seminar in Paris on 9 - 14 October 2004, as the next common training event.

The event addressed issues on International Accounting Standards (IAS 16, 32, 36, 38 and 39) and International Financial Reporting Standard 1 "First Time Adoption of IFRS." The choice of the proposed topics resulted from. As the above issues are up-to-date and addressed currently, especially in the light of EU legislative decisions, they had a crucial influence on choosing seminar topics.





The 5^th Annual Auditing Conference on "Auditing after Poland`s Accession to the European Union" took place on 28 - 30 September 2004 in the "Warszawianka" Conference Centre in Jachranka.

The Conference consisted of 4 plenary sessions, including a panel discussion on "Polish Statutory Auditors in a New Situation - the Need of Fulfilling the EU Requirements."
Discussions were also held in 3 special interest groups:
● Standardization of Auditing
● Statutory Auditor`s Workshop
● Computerization in Accounting and Auditing

The main conference topics concerned amendments to the 8^th EU Directive, implementation of IAS (IFRS) and ISA as well as audits of structural EU funds.

The Conference gathered about 300 participants and outstanding guests from Poland and abroad. There were 18 presentations made, including 9 during plenary sessions.














The 4^th Annual Auditing Conference on "Auditing after amendments to the Accounting Act" took place on 19 - 21 November 2003 in "Warszawianka" Congress Center in Jachranka.
During the conference there were five plenary sessions including panel discussion on "Practical audit elements in the light of new legal regulations in Poland".

The proceedings were also held in four special interest groups on:
● Principles of, and directions of changes in assets valuation
● Financial instruments impact on the asset and financial position of an audited entity
● Audit risks of financial statements in new legal terms
● IT systems development and their impact on the audit of financial statements

It was for the first time when speeches on Fighting Money Laundering and Terrorism Financing were presented at the conference.

346 participants and invited national and international guests took part in the conference. There were 29 speeches presented, including 13 during plenary sessions.












Seminars on Audits of Financial Instruments, International Accounting Standard 39 were held on 20 October 2003 in Lublin, 21 October 2003 in Rzeszow and 23 October in Lodz.

The seminars were organised in co-operation of the National Chamber of Statutory Auditors with French professional organisations: Ordre des Experts Comptables(National Organisation of Practising Accountants) and Compagnie Nationale des Commissaires aux Comptes (National Organisation of Statutory Auditors).

The training meetings were led by Michel Gladu - statutory auditor, an expert in the area of accounting and audits of financial instruments.





Seminars on ’Impairment of assets and provisions of IAS 36 and IAS 37’ took place on April 14, 2003 in Poznan, April 15, 2003 in Warsaw, April 16, 2003 in Katowice.

This event was realised in co-operation with initiators of ’Partners for Financial Stability’ (PFS) Program which are United States Agency for International Development (USAID) and East-West Management Institute (EWMI).
The seminars training - simultaneously translated into Polish were provided by David Cairns, the Secretary-General of the International Accounting Standards Committee (IASC) in the years 1985 - 1994, a senior visiting fellow and the author of numerous publications on International Accounting Standards.




The International Conference on ’Implementation of an Accounting System for SME’s coherent with International Accounting Standards (IAS) and European Directives’ took place on 23-24 January 2003 in Warsaw. The co-organisers were: the National Chamber of Statutory Auditors (KIBR), French National Organisation of Statutory Auditors (CNCC) and French National Organisation of Practising Accountants (OEC). The conference was financed by the European Commission Phare Small Projects Programme and there were representatives of Statutory Auditors from the Czech Republic, Hungary, Poland, Romania and Slovakia. During the conference the speeches were made among other by: Karel Van Hulle - Head of Unit for Financial Reporting and Company Law at the European Commission, Georges Barthes de Ruyter - Former President of IASC and Former President of the French Accounting Standards Setter Body (CNC), John Hegarty - Financial Manager for the World Bank’s Europe and Central Asia (ECA) Region and Jacques Potdevin - FEE Vice President.








The Seminar on INTERNATIONAL ACCOUNTING STANDARDS was held on December 9, 2002. Following issues were discussed during the meeting: IAS 1 - PRESENTATION OF FINANCIAL STATEMENTS, IAS 36 - IMPAIRMENT OF ASSETS and IAS 38 - INTANGIBLE ASSETS.
The educational initiative mentioned above was the result of many years’ co-operation with French Ordre des Experts Comptables (Organisation of Practising Accountants) and Compagnie Nationale des Commissaires aux Comptes (National Organisation of Statutory Auditors).
The speaker was Mrs. Marie Claude PICART, Director in charge of IAS Department by French National Organisation of Statutory Auditors (CNCC).
The meeting was hosted by the KIBR Regional Branch in Warsaw.




The 3^rd Annual Auditing Conference on ’Auditing and changes in economic law’ was held on 27-29 November 2002 at the ’Gromada’ Conference Centre in Warsaw.








The Seminars on: AUDIT OF FINANCIAL INSTRUMENTS AND INTERNATIONAL ACCOUNTING STANDARD 39 were held on 12 - 18 November 2002.
The educational initiative mentioned above was the result of many years’ co-operation with French Ordre des Experts Comptables (Organisation of Practising Accountants) and Compagnie Nationale des Commissaires aux Comptes (National Organisation of Statutory Auditors).
The speaker was Mr. Michel GLADU - a Statutory Auditor and outstanding expert in the area of accounting and financial instruments auditing. The meetings were hosted by KIBR Regional Branches in Warsaw, Cracow, Wroclaw, Gdansk and Katowice.




The 2^nd Annual Auditing Conference on ’Auditing of financial statements and company development’ was held on 22-24 November 2001 at the ’Warszawianka’ Conference Centre in Jachranka near Warsaw. The participants were: 482 persons from the KIBR Regional Branches as well as national and foreign guests.

phot. Jan Walczewski

Speech of Marek Schroeder Great Britain

The 1^st Annual Auditing Conference on audits of financial statements in a transformation period of the Polish economy was held on 23-24 November 2000 at the Polish Army Conference Centre, Zwirki and Wigury Street in Warsaw. The participants were: 441 persons from the KIBR Regional Branches and guests from the central bodies of public authority and administration as well as national and foreign accounting organisations, including representatives of foreign self-governing bodies of Statutory Auditors.