Accounting audit in Poland

Accounting audit is a detailed inspection of a company’s accounting status, aimed at identifying errors, inaccuracies, and violations in financial reporting.

Introduction

Maintaining accounting and financial reporting in Poland requires compliance with the law, accuracy in calculations, and correct recording of transactions. An accounting audit helps minimize the risks of errors, fines, and legal consequences, while also increasing business transparency.

Types of Accounting Audit in Poland

In Poland, several types of accounting audits are distinguished, varying by purpose and mandatory nature:

Mandatory Audit

A mandatory audit is conducted for large companies if at least two of the following three criteria are met:

Assets exceeding 2.5 million euros
Revenue exceeding 5 million euros
More than 50 employees

Legal basis: Ustawa o rachunkowości (Accounting Act) and Ustawa o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym (Act on Statutory Auditors, Audit Firms and Public Oversight). More details on gov.pl.

Initiative-based (Voluntary) Audit

A voluntary audit is initiated by the company’s owners or management. It allows checking the correctness of accounting, identifying errors, and preparing for internal changes, merger transactions, or changing the accounting firm.

Tax Audit

The purpose of a tax audit is to verify the correctness of tax calculations and their timely payment. It includes analysis of accounting documents, tax returns, and reports. If errors are found, the entrepreneur can minimize penalties.

How We Audit Accounting

At Business Start, we conduct a comprehensive audit:

We review previous accounting and all calculations submitted to tax authorities.
We analyze financial statements from previous periods to identify errors.
We provide recommendations for correcting errors and implementing procedures to prevent their recurrence.

We focus on transparency, process optimization, and reducing business risks.

Why Work With Us

Our advantages:

Qualified specialists with Polish certificates and years of experience.
We serve sole proprietors, small, medium, and large businesses across various industries.
Personal manager for each client, operational support.
Transparent pricing with no hidden fees.
Minimal complications when switching from another accountant.

By contacting us, you gain confidence in the correctness of your accounting and can focus on business development.

Frequently Asked Questions

What errors are most often detected during an audit?

The most common errors found are in bookkeeping entries, incorrect classification of expenses, delays in tax filings, insufficient documentation of transactions, and non-compliance with internal control procedures.

Is it worth ordering an audit for a small business?

Yes. Even if the law does not require a mandatory audit, a review helps identify errors and prepare for business growth, partnerships, and investments.

What is the cost of an accounting audit?

The cost depends on the volume of transactions, complexity of accounting, period under review, and business form. We provide transparent pricing and a preliminary estimate after reviewing the client’s data.

Which laws regulate accounting audits in Poland?

Main laws: Ustawa o rachunkowości (Accounting Act) and Ustawa o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym (Act on Statutory Auditors, Audit Firms and Public Oversight). More details on gov.pl.