Supervisory Statement on the Good Repute of an Audit Firm
In the document, PANA provides an overview of the legal provisions defining the role and significance of good repute in the activities of an audit firm and identifies circumstances that may affect the assessment of an audit firm’s good repute.i. Read PANA’s supervisory statement on the good repute of an audit firm.
The European Commission has adopted revised sustainability reporting standards.
On 3 July 2026, the European Commission adopted revised European Sustainability Reporting Standards (ESRS) and a new voluntary reporting standard for smaller companies (VSME). The documents set out how companies should report on environmental, social and governance matters, providing investors and other market participants with information relevant to assessing sustainability-related risks. The revised ESRS are […]
Another PANA representative appointed Chair of the CEAOB subgroup
The Polish Agency for Audit Oversight participated in the 32nd plenary meeting of the Committee of European Auditing Oversight Bodies (CEAOB). The meeting was held in Vienna from 30 June to 1 July 2026 and was hosted by the Austrian audit oversight authority, APAB (Abschlussprüferaufsichtsbehörde). During the meeting, the Committee members adopted the updated terms […]