Logotyp PANA w wersji angielskiej
Ikona Portalu Linked In Ikona Portalu Youtube, Link Prowadzi Do Kanału PANA
Ikona Portalu Facebook, Link Prowadzi Do Fanpage PANA Ikona Portalu Linked In Ikona Portalu Youtube, Link Prowadzi Do Kanału PANA
Ikonka Bip

expand menu

INTERNATIONAL COOPERATION

PANA has been engaged in international acitivity since it began operating in 2020. This work supports the performance of the Agency’s statutory tasks and takes the form of global, regional and bilateral cooperation, as well as participation in the work of European and international committees and organizations.

The standards applied by Polish statutory auditors are national standards based on international auditing and assurance standards, as well as the international code of ethics. The regulatory framework within which PANA operates is predominantly European. For these reasons, effective national oversight depends on the Agency’s ability to cooperate with its counterparts abroad.

Why We Cooperate

Our international activities serve four key objectives:

  • Strengthening national oversight – exchanging supervisory experience with other authorities enables us to compare methodologies, benchmark our inspection findings against those identified elsewhere, and enhance our own procedures. This applies in particular to inspections, administrative and disciplinary proceedings, oversight of the cross-border activities of statutory auditors and audit firms, cooperation between statutory auditors and audit committees, and market monitoring.
  • Contributing to the European and global framework– PANA participates in shaping the rules governing the profession by submitting comments and proposals on international standards and ethical requirements, and by contributing to European Union policies relating to audit firms and audit quality.
  • Enhancing oversight of global audit networks – no single authority has complete visibility of a global audit network. Coordinated action, including the exchange of significant inspection findings, enables national oversight authorities to address practices established at network level.
  • Supporting the development of audit oversight systems in other countries – PANA shares its experience with authorities that are establishing or reforming their oversight systems, particularly in Ukraine and other countries of Central, Eastern and South-Eastern Europe, including through initiatives undertaken by the European Commission and the World Bank.

How We Cooperate

The Agency’s international activities are based on three pillars:

The International Forum of Independent Audit Regulators (IFIAR)

Committee of European Auditing Oversight Bodies (CEAOB)

Bilateral Cooperation

Our Priorities for 2024-2027

Under its 2024–2027 Strategy, PANA identified the development of international cooperation as one of its strategic priorities. During this period, the Agency is focusing its international activities on two key areas: the implementation of oversight of sustainability reporting assurance engagements and the improvement of statutory audit quality.

The Strategy sets two objectives:

  1. Deepening the Agency’s involvement in the work of IFIAR and CEAOB, particularly in the substantive activities of their working groups and subgroups.
  2. Developing bilateral and regional cooperation focused on the exchange of supervisory knowledge and experience, the provision of expert support to oversight authorities in third countries, and supervisory cooperation with selected Member States and third countries.

International cooperation also forms part of the professional development of the Agency’s staff. PANA’s inspectors and case officers participate in study visits to foreign audit oversight authorities and in joint international training programmes.