Ustawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym — Part 1 | Dz.U. 2017 poz. 1089 — Poland law | Esheria

Ustawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym

Part 1 of 2 · provisions 1–200

This preamble says the act implements and supplements EU audit and financial-reporting rules, and serves to apply an EU regulation.

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Jurisdiction
Poland
Instrument
Act or statute
Citation
Dz.U. 2017 poz. 1089
Version
Undated source snapshot
Language
pl
Updated
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audit firm organization audit firms audit oversight audit profession auditing badanie ustawowe financial statements jednostki zainteresowania publicznego komitet audytu professional discipline professional self-governance public administration public interest entity public oversight public-interest entities research services statutory audit third parties whistleblowing

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Statute overview

About this statute

This preamble says the act implements and supplements EU audit and financial-reporting rules, and serves to apply an EU regulation. Art. 1. 1) 2) 3) 4) 5) 6) 7) 8) Article 2 contains only the heading for Chapter 2 on obtaining qualifications and practicing as a statutory auditor. The text lists article and numbered items, but no readable substantive rule is provided. Article 4 in the provided text contains only numbering markers and no substantive rule.

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Provisions of Ustawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym

Showing 200 of 317

Part preamble

Preamble

  1. preamble

    Preamble

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    AI-assisted research summary: This preamble says the act implements and supplements EU audit and financial-reporting rules, and serves to apply an EU regulation.

    Ustawaz dnia 11 maja 2017 r.o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym 1)Niniejsza ustawa: 1) w zakresie swojej regulacji wdraża dyrektywę 2006/43/WE Parlamentu Europejskiego i Rady z dnia 17 maja 2006 r. w sprawie ustawowych badań rocznych sprawozdań finansowych i skonsolidowanych sprawozdań finansowych, zmieniającą dyrektywy Rady 78/660/EWG i 83/349/EWG oraz uchylającą dyrektywę Rady 84/253/EWG (Dz. Urz. UE L 157 z 09.06.2006, str. 87, Dz. Urz. UE L 81 z 20.03.2008, str. 53, Dz. Urz. UE L 182 z 29.06.2013, str. 19, Dz. Urz. UE L 158 z 27.05.2014, str. 196 oraz Dz. Urz. UE L 24 z 30.01.2016, str. 14/1); 2) w zakresie swojej regulacji uzupełnia wdrożenie dyrektywy Parlamentu Europejskiego i Rady 2013/34/UE z dnia 26 czerwca 2013 r. w sprawie rocznych sprawozdań finansowych, skonsolidowanych sprawozdań finansowych i powiązanych sprawozdań niektórych rodzajów jednostek, zmieniającej dyrektywę Parlamentu Europejskiego i Rady 2006/43/WE oraz uchylającej dyrektywy Rady 78/660/EWG i 83/349/EWG (Dz. Urz. UE L 182 z 29.06.2013, str. 19, Dz. Urz. UE L 330 z 15.11.14, str. 1 oraz Dz. Urz. UE L 334 z 21.11.14, str. 86); 3) służy stosowaniu rozporządzenia Parlamentu Europejskiego i Rady (UE) nr 537/2014 z dnia 16 kwietnia 2014 r. w sprawie szczegółowych wymogów dotyczących ustawowych badań sprawozdań finansowych jednostek interesu publicznego, uchylającego decyzję Komisji 2005/909/WE (Dz. Urz. UE L 158 z 27.05.2014, str. 77 oraz Dz. Urz. UE L 170 z 11.06.2014, str. 66). Spis treści Treść ustawy Rozdział 1 Przepisy ogólne
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    AI-assisted research summary: Article 2 contains only the heading for Chapter 2 on obtaining qualifications and practicing as a statutory auditor.

    Art. 2. 1) 2) 3) 4) 5) 6) 7) 8) a) b) c) 9) a) b) c) d) e) f) g) h) i) 10) 11) 12) a) b) c) 13) 14) a) b) 15) 16) 17) 18) 19) 20) 21) 22) a) b) 23) 24) a) b) 25) 26) 27) 28) 29) 30) 31) Rozdział 2 Uzyskiwanie uprawnień i wykonywanie zawodu biegłego rewidenta
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    AI-assisted research summary: This provision only identifies Article 21 and the start of Chapter 3 on the professional self-government of statutory auditors.

    Art. 21. 1. 2. Rozdział 3 Samorząd zawodowy biegłych rewidentów
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    AI-assisted research summary: Article 45 is a heading for Chapter 4 on audit firms.

    Art. 45. 1) 2) 3) Rozdział 4 Firmy audytorskie
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    AI-assisted research summary: Article 63 is a heading for Chapter 5 on the organization of an audit firm.

    Art. 63. 1. 2. Rozdział 5 Organizacja firmy audytorskiej
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    AI-assisted research summary: Article 67 appears to be a heading for Chapter 6 on conducting research and providing services to the examined entity.

    Art. 67. 1. 1) 2) a) b) 2. 3. 1) 2) 3) 4) 5) 6) 4. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13) 5. 6. 7. 8. Rozdział 6 Zasady przeprowadzania badań oraz świadczenia usług na rzecz badanej jednostki
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    AI-assisted research summary: This text is a section heading for Chapter 7, “Public supervision,” under Article 87.

    Art. 87. 1. 2. Rozdział 7 Nadzór publiczny
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    Art. 95. 1. 2. 3. 4. 5. 1) 2) a) b) c) 3) 4) 6. 7.
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    Art. 97. 1. 2. 3.
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    Art. 98. 1. 2. 3. 4. 5. 6. 7. 1) 2)
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    Art. 102. 1. 2. 1) 2) 3. 1) 2) 4. 1) 2) 5. 6. 7. 8. 9. 10.
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    Art. 106. 1. 2. 1) 2) 3. 4.
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    Art. 108. 1. 2. 3. 4. 5. 6. 7. 1) 2) 8. 9.
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    Art. 109. 1. 1) 2) 3) 2.
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    Art. 111. 1. 2. 1) 2) 3) 4) 5) 3. 1) 2) 3)
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  113. 113

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    Art. 113. 1. 2. 1) 2) 3) 4) 5) 6) 7) 8) 9) 3.
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    Art. 117. 1. 1) 2) 3) 4) 5) 6) 2. 3. 4. 5.
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    Art. 118. 1. 2. 3. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 4.
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    Art. 121. 1. 1) 2) 3) 2. 3.
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    Art. 123. 1. 2. 3. 4. 5. 6. 7. 8.
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    Art. 124. 1. 2. 3. 4. 5. 6. 7.
  125. 125

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    Art. 126. 1) 2)
  127. 127

    Art. 127.

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    AI-assisted research summary: Art. 127 is titled as part of Chapter 8 on the audit committee and special conditions for conducting statutory audits in public-interest entities.

    Art. 127. 1. 2. 1) 2) 3) 3. 4. 5. 6. 7. 8. Rozdział 8 Komitet audytu i szczególne warunki przeprowadzania badań ustawowych w jednostkach zainteresowania publicznego
  128. 128

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    Art. 128. 1. 2. 3. 4. 1) 2) 3) 4) a) b) c) 5.
  129. 129

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    Art. 129. 1. 2. 3. 1) 2) 3) 4) 5) 6) a) b) c) d) 7) 8) 9) 10) 4. 1) 2) 5. 6.
  130. 130

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    Art. 130. 1. 1) a) b) c) 2) 3) 4) 5) 6) 7) 8) 9) 2. 1) 2) 3) 3. 1) 2) a) b) c) d) e) 4. 5. 6. 7. 8. 9.
  131. 131

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    AI-assisted research summary: Article 133 is identified, but no substantive rule is provided in the source text.

    Art. 133.
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    AI-assisted research summary: Article 134 is listed, but no substantive rule text is provided here.

    Art. 134. 1. 2. 3.
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    Art. 136. 1. 2. 1) 2) a) b) 3) 4) 5) 6) 7) 8) 9) 3.
  137. 137

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    Art. 137. 1) 2) 3)
  138. 138

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    AI-assisted research summary: This article is a heading for Chapter 9 on disciplinary liability of statutory auditors, Section 1 on disciplinary proceedings.

    Art. 138. Rozdział 9 Odpowiedzialność dyscyplinarna biegłych rewidentów Oddział 1 Postępowanie dyscyplinarne
  139. 139

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    Art. 139. 1. 2. 1) 2) 3) 4) 3.
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    Art. 140. 1. 2. 3.
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    Art. 144. 1. 2.
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    Art. 146. 1. 2. 3.
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    Art. 147. 1. 2. 3. 1) 2)
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    Art. 148. 1. 2. 1) 2) 3) 4) 5) 3. 4. 5. 1) 2) 6.
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    Art. 154. 1. 2.
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    Art. 159. 1. 1) 2) 3) 4) 5) 6) 7) 2. 3. 4. 5. 6. 7. 8.
  160. 160

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    Art. 162. 1. 2. 1) 2) 3) a) b) c) 3. 4. 5. 6.
  163. 163

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    Art. 167. 1. 2. 3.
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    Art. 168. 1. 2.
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  171. 171

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    AI-assisted research summary: This article begins a section on disciplinary offence proceedings connected to the statutory audit of a public interest entity.

    Art. 171. 1) 2) Oddział 2 Postępowanie w sprawach przewinień dyscyplinarnych popełnionych w związku z badaniem ustawowym jednostki zainteresowania publicznego
  172. 172

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    Art. 172. 1. 2. 3. 1) 2)
  173. 173

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    AI-assisted research summary: This provision only shows the article number and numbered placeholders, with no substantive rule stated in the provided text.

    Art. 173. 1. 1) 2) 3) 2. 3.
  174. 174

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    Art. 174. 1. 2. 1) 2) 3) 4) 5) 6) 7)
  175. 175

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  179. 179

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    AI-assisted research summary: This text only shows the article number and subsection markers; it does not contain a substantive rule.

    Art. 179. 1. 2.
  180. 180

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    AI-assisted research summary: This excerpt only shows the article reference and point numbers; it does not contain any rule text.

    Art. 180. 1. 2.
  181. 181

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    AI-assisted research summary: Article 181 is the start of Chapter 10 on the responsibility of audit firms, public-interest entities, and third parties.

    Art. 181. 1. 2. 3. 4. Rozdział 10 Odpowiedzialność firm audytorskich, jednostek zainteresowania publicznego oraz osób trzecich
  182. 182

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    Art. 182. 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13) 14) 15) 16) 17) 18) 19) 20) 21) a) b) c) d) 22) 23) 24) 25) 26) 27) 28) 2.
  183. 183

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    Art. 183. 1. 1) 2) 3) 4) 5) 6) 7) 2. 3. 4. 5. 6. 1) 2) 3) 4) 5) 6)
  184. 184

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  185. 185

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    Art. 185. 1) 2) a) b)
  186. 186

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  187. 187

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    Art. 187. 1. 2.
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    AI-assisted research summary: Article 188 is identified, but the provided text does not include any substantive rule.

    Art. 188. 1. 2.
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    Art. 189. 1. 2. 3. 4. 5.
  190. 190

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  192. 192

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    AI-assisted research summary: This excerpt only shows the article heading and numbering structure, with no substantive rule text.

    Art. 192. 1. 1) 2) 3) a) b) c) d) e) 4) 5) 6) 2.
  193. 193

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    Art. 193. 1. 1) 2) 2. 3. 4. 1) 2) 3) 4) 5) 6)
  194. 194

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    AI-assisted research summary: This provision is about reporting suspected breaches of the statute or Regulation 537/2014 to the public oversight authority or the professional self-regulatory body of statutory auditors.

    Art. 194. 1. 2. 3. 4. 5. 6. 7. Rozdział 11 Zawiadamianie organu nadzoru publicznego lub samorządu zawodowego biegłych rewidentów o podejrzeniu naruszenia przepisów ustawy lub rozporządzenia nr 537/2014
  195. 195

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    Art. 195. 1. 2. 3.
  196. 196

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  198. 198

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    Art. 198. 1. 2.
  199. 199

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    AI-assisted research summary: This article is a chapter heading about cooperation with the competent public supervisory authorities from EU member states, KEONA, European supervisory authorities, and competent public supervisory authorities from third countries.

    Art. 199. Rozdział 12 Współpraca z właściwymi organami nadzoru publicznego z państw Unii Europejskiej, KEONA, europejskimi urzędami nadzoru oraz właściwymi organami nadzoru publicznego z państw trzecich

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