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 1^st of January 1992.

On the 13^th 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 21 July 2006) 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.