English version

Pursuant to the Article 204 paragraph 1 of the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight (Journal of Laws of 2023, item 1015, as amended), hereinafter referred to as: ‘the Act’, the Polish Agency for Audit Oversight (hereinafter referred to as: ‘the Agency’) maintains a list of audit entities coming from third countries, hereinafter referred to as: ‘the List’. The List is available on the Agency’s website https://pana.gov.pl .

The Agency reminds of the obligation under the Article 204 paragraph 3 of the Act, i.e. to notify change of the data subject to entry in the List, within 30 days of such changes.

The Application for change of the data subject to entry in the list of third countries audit entities*, hereinafter referred to as ‘the Application’, together with the required documents may be submitted:

1. in written form – with the handwritten signature of the persons authorised to represent the Applicant (The document which proves that the person signing the Application is authorised to represent the entity should be attached to the Application) or with the handwritten signature of an attorney-in-fact (The power of attorney and the document which proves that the person signing the power of attorney is authorised to represent the entity should be attached to the Application) via mail operator to the following address of the Agency: ul. Kolejowa 1, 01-217 Warszawa, Rzeczpospolita Polska, or
2. in the electronic form – only via the Electronic Platform for Public Administration Services (ePUAP) to the address: ePUAP box: /PANA/SkrytkaESP (as a general letter to a public entity)[1]. In this case the Application with all attachments should be signed by persons authorised to represent the entity with 1) a qualified electronic signature[2], 2) a trusted signature[3] or 3) a personal signature[4]. Detailed information on this platform is available on www.epuap.gov.pl. Documents sent via e-mail and not via the Electronic Platform for Public Administration Services (e-PUAP) of the Agency will not be examined; or
3. by telefax: + 48 22 487 81 71.

*The Agency informs that the template of the Application is a supporting document and is not an official template. Therefore, the use of the recommended template is left to the discretion of the audit entity.

The Application should be accompanied by documents which confirm the amendment of the data – in originals or their certified copies.  The documents should be certified in accordance with the Article 76a paragraph  2 or 2a of the Act of 14 June 1960 Code of Administrative Procedure (Journal of Laws of 2023, item 775, as amended), hereinafter referred to as “CAP”).

Official documents drawn up outside the territory of the Republic of Poland require certification of their authenticity. Official documents should be certified in the form of an apostille, if they have been issued by an institution operating in a state that is a party to the Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (Journal of Laws of 2005 No. 112, item 938). Documents drawn up in a foreign language should be submitted together with a translation from a foreign language into Polish made by a sworn translator.

Instead of the original document, a party may submit a copy of the document, if its compliance with the original has been certified by a notary public or by the party’s representative acting as an attorney-at-law, legal counsel.

In the case of sending documents in electronic form via the Agency’s electronic inbox (ePUAP), the Application with all attachments should be signed with a qualified electronic signature, a trusted signature or a personal signature.

Pursuant to the Article 205 paragraph 8 of the Act, in the event of a change in the data referred to in the Article 204 paragraph 2 points 5, 6, 8 and 9 of the Act, i.e. including:

– addresses of owners or partners (shareholders), members of management bodies and members of supervisory bodies;

– full names of the statutory auditors employed in the audit entity coming from the third state or its partners or entities otherwise affiliated, that intend to audit or already audit financial statements of an entity registered in the third country, securities of which are admitted to trading on the regulated market in the Republic of Poland, and registration numbers assigned to these statutory auditors by registration authorities from the third countries or other EU Member States and names of these authorities;

– information on membership in the network and a list of names and addresses of the audit firms belonging to the network and affiliates of the third-country audit entity or indication of the place where this information is publicly available;

– website address of the third country audit entity

instead of documents confirming these data, the statement on the conformity of data with the factual and the legal status (Annex A) and signed in accordance with the Applicant’s representation or by its attorney-in-fact may be submitted. In accordance with the Article 205, paragraph 9 of the Act, the statement referred to in the previous sentence shall be submitted under pain of criminal liability for making a false declaration. The statement should be attached to the documents confirming the representation of the Applicant or a power of attorney – if the statement is signed by an attorney.

In the case of the appointment of an attorney-in-fact pursuant to the Article 33 of the  CAP, the Applicant should submit with the Application the power of attorney. If the power of attorney is drawn up in a foreign language, the power of attorney should be submitted together with a translation from the foreign language into Polish made by a sworn translator. Pursuant to the Article 33 paragraph  3 of the CAP, the attorney-in-fact should attach to the Application the original or an officially certified copy of the power of attorney. The attorney-at-law, legal counsel may authenticate a copy of the power of attorney granted to them and copies of other documents proving their authority.

Proof of payment of stamp duty of PLN 17 (in words: seventeen zlotys 00/100) must be submitted together with the power of attorney.

The stamp duty for the submitted power of attorney should be paid to the following bank account:

Urząd Miasta Stołecznego Warszawy

Centrum Obsługi Podatnika

PL 21 1030 1508 0000 0005 5000 0070

Pursuant to the Article 40 paragraph 4 of the CAP if a party who has no place of residence, habitual residence or seat in the Republic of Poland, another Member State of the European Union, the Swiss Confederation or a member state of the European Free Trade Association (EFTA) – party to the Agreement on the European Economic Area, has not appointed an attorney-in-fact with the residence in the Republic of Poland with the aim to conduct the case and does not act through a consul of the Republic of Poland, is obliged to indicate a representative for service in the Republic of Poland, unless the delivery takes place by registered electronic delivery service.

Pursuant to the Article 40 paragraph 5 of the CAP if no representative  for service is appointed, the documents intended for that party are left in the case file with the  effect of service.

The Agency points out that in the case of amendments to the composition of members of management bodies (Article 204 paragraph 1 point 4 of the Act) or statutory auditors (Article 204 paragraph 1 point 6 of the Act), it is always necessary to bear in mind the need for the audit entity to meet the requirements referred to in Article 205 paragraph 1 points 1 and 2 of the Act. According to the Article 209 paragraph 1 point 3 of the Act, if the requirements mentioned in the Article 205 paragraph 1 points 1 and 2 of the Act are no longer met, the audit entity is removed from the List.

Therefore, in the case of changes under Article 204 paragraph 1 points 4 and 6 of the Act, the Application must be accompanied by documents confirming that the requirements referred to in Article 205 of the Act, paragraph 1, points 1 and 2 of the Act are met:

• documents confirming that the majority of the members of the management body of the audit firm meets requirements for the statutory auditors equivalent to the requirements set out in the Act e. a document issued by the registration authority of statutory auditors containing at least the following information:
  1. name and surname of the statutory auditor,
  2. number in the register of the statutory auditor,
  3. address of the statutory auditor,
  4. date of entry in the register of the statutory auditor,
  5. whether the statutory auditor has completed university or equivalent studies (if applicable),
  6. whether the statutory auditor completed the initial training (apprenticeship) for statutory auditors including information on its duration and information whether the training was completed with an examination (if applicable),
  7. whether the statutory auditor practices the profession (if applicable),
  8. whether the statutory auditor is undergoing compulsory professional training;
• documents confirming that statutory auditors employed in the audit entity or affiliated as partners or otherwise who intend to conduct or carry out an audit of the financial statements of an entity registered in a third country, whose securities are admitted to trading on a regulated market in the Republic of Poland, meet the requirements equivalent to the requirements set out in the Polish Act i.e. a document issued by the registration authority of statutory auditors containing at least the following information:
  1. name and surname of the statutory auditor,
  2. number in the register of the statutory auditor,
  3. address of the statutory auditor,
  4. date of entry in the register of the statutory auditor,
  5. whether the statutory auditor has completed university or equivalent studies (if applicable),
  6. whether the statutory auditor completed the initial training (apprenticeship) for statutory auditors including information on its duration and information whether the training was completed with an examination (if applicable),
  7. whether the statutory auditor practices the profession,
  8. whether the statutory auditor is undergoing compulsory professional training.

For further information for registration on the List, enquiries should be directed to the following email address: pana@pana.gov.pl.

Files:

The Application for change of the data subject to entry in the list of third countries audit entities

The statement on the conformity of data with the factual and the legal status (Annex A) 

[1] Until the Agency introduces the possibility of using the registered electronic delivery service, within the meaning of the Act of 18 November 2020 on electronic deliveries (Journal of Laws of 2023, item 285, as amended), the documents recorded in electronic form  should be sent via the ePUAP Electronic Inbox.

[2] If a qualified electronic signature, originating from a country other than the Republic of Poland is used, qualified electronic signature must meet the requirements set out in the Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC (Official Journal of EU. L. 2014 No. 257, p. 73), hereinafter referred to as  “eIDAS Regulation”.

[3]trusted signature – an electronic signature, the authenticity and integrity of which are ensured using the electronic seal of the minister responsible for computerization, containing the data referred to in art. 3 point 14a Act of February 17, 2005 on the computerization of the activities of entities performing public tasks (Journal of Laws of 2023, item 57,  as amended);

[4] personal signature – advanced electronic signature within the meaning of art. 3 point 11 of the eIDAS regulation, verified with a personal signature certificate referred to in the Act of August 6, 2010 on identity cards (Journal of Laws of 2022, item 671,  as amended);