Our mission, our supervisory tasks and organizational structure
Reports, summaries and the Journal of Audit and Accounting
Contact for audit companies, media relations and bank account numbers
Verify the audit company
Verify the third country audit entity
Verify the statutory auditor
About us
The Polish Agency for Audit Oversight is an independent body that focuses its activities on building confidence towards financial information. Acting in the public interest, the Polish Agency for Audit Oversight seeks to ensure the highest quality and reliability of audits of financial statements and assurance services other than statutory audit and related services.
Building on professional knowledge and experience, proven methodology and international standards, the Polish Agency for Audit Oversight exercises independent supervision over statutory auditors, audit firms and the professional self-government of statutory auditors.
The Polish Agency for Audit Oversight ensures that the audits of financial statements and assurance services other than statutory audit, and related services are properly carried out by auditors.
The Polish Agency for Audit Oversight contributes to increasing investor security as well as safety and transparency of economic transactions.
Supervisory tasks
The supervisory tasks of the PANA are, among others:
- as regards the supervision over the Polish Chamber of Auditors (PIBR):
- keeping the list of audit firms and the list of audit entities from third countries,
- conducting inspections in audit firms in respect of statutory audits,
- conducting inspections in audit firms in respect of attestation services other than statutory audit or related services performed in accordance with national professional standards,
- conducting explanatory proceedings, disciplinary investigations and acting as a prosecutor before courts in cases concerning disciplinary offences committed in connection with the statutory audits and performing other assurance services and related services,
- conducting administrative proceedings concerning the violations referred to in Article 182c of the Act, i.e. administrative sanctions for infringements of EU law or regulation 537/2014,
- as regards supervision support activities:
- conducting international cooperation, including in particular with the European Commission and supervisory authorities from other EU countries and third countries, and the Committee of European Auditing Oversight Bodies (CEAOB) and the European supervisory authorities,
- market monitoring in the scope of services provided by statutory auditors and audit firms, in particular in the scope referred to in Article 27 of Regulation (EU) No 537/2014,
- providing the CEAOB with annual aggregate information concerning penalties imposed on statutory auditors and audit firms,
- as regards the oversight of audit firms from other EU countries and of audit entities from third countries:
- in accordance with Article 203(1) of the Act, an audit firm approved in a country other than Poland is subject to supervision by the PANA as regards compliance of statutory audits carried out in Poland with the requirements of Polish law,
- in accordance with Article 207(1) of the Act, registered audit entities originating in third countries are subject to supervision by the PANA.
Exceptions to full supervision, including carrying out inspections in registered audit entities originating in third countries, are indicated in Article 207(2) and article 211 of the Act:
- Pursuant to Article 207(2) of the Act, the PANA may exempt an audit entity originating from a third country for a limited period of time from being subject to a quality assurance system in force in Poland, if, in the last 3 years, it has been subject to an audit by a competent authority of another EU country or by a competent authority of a third country whose quality assurance system has been recognized as equivalent,
- Pursuant to Article 211 of the Act, the PANA may waive, on the basis of reciprocity, the obligation to register audit entities originating in third countries whose public oversight system, quality assurance system and investigation and sanction system have been recognized as equivalent.
This equivalence assessment in third countries is carried out by the European Commission with the participation of EU member states.
Pursuant to Article 89 of the Act, the public oversight tasks on the application by the public interest entities of the provisions of EU Regulation No 537/2014 concerning the appointment of statutory auditors or audit firms and on the monitoring of compliance with the rules on the appointment, composition and functioning of audit committees or other bodies were entrusted to another body, i.e. the Polish Financial Supervision Authority (KNF).
Organizational structure
Jacek Gdański - Chairperson of the Council, CEO of Polish Agency for Audit Oversight
He is a graduate of the University of Gdańsk, National School of Public Administration in Warsaw, postgraduate studies in management at the Warsaw School of Economics and the Real Estate Economics and Finance program at The London School of Economics and Political Science (LSE).
In the years 1999-2007 he worked at the Ministry of Finance as minister counsellor and deputy director of the Department of Accounting. He was a manager in public institutions and companies. He served as deputy president of the management board for finance at the National Fund for Environmental Protection and Water Management. He was the president of the management board of Polski Gaz TUW and a member of the management board of PHN S.A. He also sat on supervisory boards and audit committees of control units.
He is a statutory auditor. He was a member of the Audit Oversight Commission (2017-2020) and a member of the Accounting Standards Committee (1st, 2nd and 3rd term of office).
FIDE international chess grandmaster, multiple representative and Polish chess champion. He is fluent in English, Russian and Swedish.
Dariusz Daniluk - Deputy Chairperson of the Council, Deputy CEO of Polish Agency for Audit Oversight
He is a graduate of the Faculty of Law and Administration of the University of Warsaw and postgraduate studies in International Banking and Finance at the University of Southampton.
In the years 2008–2011, undersecretary of state at the Ministry of Finance and the Main Commissioner for Public Finance Discipline, as well as chairman of the Ministry's Computerization Council and the Audit Committee. He was the Member of the Polish Financial Supervision Authority and Chairman of the Council of the Bank Guarantee Fund.
He has worked as manager in the public and private institutions, including performing the function of Vice-president and President of the Management Board of Bank Ochrony Środowiska S.A. (2014–2016), President of the Management Board of Bank Gospodarstwa Krajowego (2011–2013), Director of the Internal Audit Department at the National Bank of Poland, and Member of the Internal Auditors Committee (IAC) at the European Central Bank (2002–2008). Independent member of supervisory boards and audit committees of public companies.
Author and co-author of publications (including books) in the field of banking law, banking supervision, regulation of financial services and European integration. Academic lecturer with many years of experience. He was the President of the Association of Internal Auditors in Poland (IIA Poland) and the President of the European Association of Public Banks (EAPB).
Others member of the council
Mrs Joanna Stachura, representative of the minister in charge of public finances
- Marta Niżałowska-Pactwa, representative of the minister in charge of public finances
Mr Marcin Mikołajczyk, representative of the Polish Financial Supervisory Authority
Mrs Magdalena Wysocka, representative of the Polish Financial Supervisory Authority
Mr Wojciech Kutyła, representative of the Minister of Justice
Mrs Joanna Wielgórska-Leszczyńska, representative of the Polish Chamber of Statutory Auditors
Mr Piotr Kamiński, representative of the employers' organization
Mr Adam Młodkowski, representative of the Warsaw Stock Exchange
Standardisation and International Cooperation Department
Carries out the tasks related to ensuring the conditions for cooperation of the Agency with national and international institutions in matters relating to public oversight and standards.
Legal Proceedings and Services Department
Responsible for ensuring the legal service of the Agency’s activities, carrying out tasks related to disciplinary, administrative or enforcement proceedings.
Oversight Department
Carries out tasks related to the maintenance of the list of audit firms, reporting of audit firms and carrying out procedures relating to the entry or deletion of audit entities originating in third countries.
Inspections Department
Responsible for the tasks related to the inspections of audit firms and monitoring and verification of the implementation of post-inspection recommendations.
Office of the CEO
Ensures the conditions for the operation and functioning of the Agency in the area of organization, public procurement, financial and accounting services. Responsible for the management of human resources and the performance of the employer’s duties, recruitment and remuneration policy. Performs educational, promotional, communication and information activities.
Communication and Education Office
Resposible for educational, promotional, communicational and informational activities.
Finance Office
Information Protection,Defence and Crisis Management Officer
Compliance Officer
Internal Control Officer
Internal Audit Officer
Data Protection Officer
Responsible for matters relating to the processing of personal data
e-mail:iod@pana.gov.pl
