Auditing and Quality Control Standards
Code of Ethics
Act on Auditors
Translation prepared by the Accounting Department of the Ministry of Finance.

About Us

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NCSA buildingThe National Chamber of Statutory Auditors is a professional self-government, formed by statute, whose membership is comprised of statutory auditors. It was established under the Act of 19 October 1991 on auditing and publishing financial statements and on statutory auditors and their professional membership organisation, which came into force on 1 January 1992.

On 13 October 1994 Polish Parliament passed a separate act –on Statutory Auditors and Their Self-Governing Organisation, which applied solely to the issues of professional self-government. In 2009 this act was replaced by an Act of 7 May 2009 on Statutory Auditors, Their Self-Governing Organisation, Entities Authorised to Audit Financial Statements and on Public Oversight (Dz.U. of 2009, No.77, item 649). Pursuant to the aforementioned act, the National Chamber of Statutory Auditors operates under the provisions of the Act and of the statute. Membership in the National Chamber of Statutory Auditors is mandatory and arises as of the date of entry in the register. The National Chamber of Statutory Auditors has legal personality and its seat is the capital city of Warsaw. In particular, the tasks of the National Chamber of Statutory Auditors encompass:

  • representation of the members and protection of their professional interests; 

  • establishment of auditing standards; 

  • control over proper conduct of the profession and compliance with principles of professional ethics by the members of the National Chamber of Statutory Auditors along with compliance with applicable provisions of the law by entities authorised to audit financial statements;

  • cooperation in shaping the principles of accounting and auditing;

  • preparation of training materials for candidates for statutory auditors;

  • conduct of publishing and training activity.

Public oversight over operation of the National Chamber of Statutory Auditors, practice of the profession of statutory auditors and operation of entities entitled to audit financial statements is performed by The Audit Oversight Commission.

The bodies of the National Chamber of Statutory Auditors are: National Assembly of Statutory Auditors, National Council of Statutory Auditors, National Audit Oversight Committee, National Internal Audit Committee, National Disciplinary Court and National Disciplinary Spokesman. The term of office of these bodies lasts 4 years (excluding the time of session of National Assembly of Statutory Auditors). Members appointed to the bodies may be dismissed before the end of the term by the body, which selected them.

Contact us:

The National Chamber
of Statutory Auditors

Krajowa Izba Biegłych Rewidentów
al. Jana Pawła II 80, 00-175 Warszawa
tel: +48 22 637 30 81-83 ext. 135
fax: +48 22 637 30 84


Public Relations Office

Kaja Zielińska
tel. 608 818 842,

Jacek Miciński
tel. 602 760 800,

We are members of: