The National Chamber of Statutory Auditors is a self-regulatory body uniting all statutory auditors (entitled to audit financial statements in Poland).

The Chamber has been founded on the basis of the Act of 19 October 1991 on audit and publication of financial statements as well as on auditors and their self-regulation which came into force on the 1st of January 1992.

On the 13th of October 1994 the Parliament of Poland established the separate Act on auditors and their self-governing body which is wholly devoted to the auditors' self-governing body. According to the Act (the last amendments dated 14 February 2007) the National Chamber of Statutory Auditors is independent in performing its duties and acts in compliance with the provisions of the law and its statute. Membership of the National Chamber of Statutory Auditors is compulsory and becomes effective after registration on the list of statutory auditors.

The National Chamber of Statutory Auditors is a legal entity, with its registered office in the capital city of Warsaw.

The duties of the National Chamber of Statutory Auditors include:

• representing the members of the Chamber and protecting their professional interests,
• setting professional standards for auditors,
• setting principles of professional ethics for auditors,
• prescribing the theoretical and practical requirements to be met by candidates for Statutory Auditors and granting of the title of Statutory Auditor,
• supervisions of appropriate professional conduct by members of the Chamber as well as their abidance by the professional ethics rules, and abiding by entities entitled to carry out audits of financial statements by the rules of the Law on auditors and their self-governing body and other rules concerning the self-regulatory body of auditors and the subject-matter of activities of entities entitled to carry out audits of financial statements,
• professional training of the members of the National Chamber of Statutory Auditors,
• - imposing disciplinary penalties on members of the Chamber for breaches of Law, professional standards or professional ethics. 

The National Chamber of Statutory Auditors prepares training materials for candidates for statutory auditors and may conduct publishing and training activities.

The constituent bodies of the National Chamber of Statutory Auditors are:

National Assembly of Statutory Auditors, National Council of Statutory Auditors, National Supervisory Committee, National Internal Audit Committee, National Disciplinary Court, National Disciplinary Spokesman. The bodies hold office for four years (except of the National Assembly of Statutory Auditors).