PANA maintains direct relationships with audit oversight authorities in EU Member States and third countries. This cooperation takes the form of formal cooperation agreements, working visits and workshops, joint initiatives with international organisations, and the exchange of information required under European Union legislation.
In April 2025, during the IFIAR Plenary Meeting in Berlin, PANA signed a cooperation agreement with the Audit Public Oversight Body of Ukraine (APOB).
The main areas of cooperation include:
PANA has also been working on the terms of cooperation agreements with the Public Company Accounting Oversight Board (PCAOB) of the United States and the Canadian Public Accountability Board (CPAB).
Under the Act on Statutory Auditors, Audit Firms and Public Oversight, PANA notifies the competent authorities of other states of the entry onto, and removal from, the list of audit firms of an audit firm approved in another EU Member State.
The Agency also maintains the register of third-country audit entities.
In April 2025, during the IFIAR Plenary Meeting in Berlin, PANA signed a cooperation agreement with the Audit Public Oversight Body of Ukraine (APOB).
The main areas of cooperation include:
In September 2024, PANA hosted a delegation from the Audit Public Oversight Body of Ukraine (APOB). The meeting focused on selected aspects of the organisation of audit oversight systems in Poland and Ukraine, as well as on the further development of bilateral cooperation, including the possibility of concluding a cooperation agreement between the two authorities. PANA expressed its readiness to continue supporting APOB in aligning Ukraine’s legal framework for auditing and audit oversight with the requirements of European Union legislation. PANA and APOB also declared their intention to deepen cooperation within the framework of the Committee of European Auditing Oversight Bodies (CEAOB), in which APOB participates as an observer. In addition, PANA and APOB undertook activities in 2024 aimed at concluding a bilateral cooperation agreement between the two audit oversight authorities.
In March 2026, PANA hosted a delegation from APOB. Discussions focused on the qualification and examination system for statutory auditors in Poland and Ukraine. Later that year, in May, a workshop was held at the Warsaw office of the World Bank to facilitate the exchange of experience between Poland and APOB regarding the education programme for statutory auditors offered by the Warsaw School of Economics (SGH). The workshop brought together representatives of the Association of Chartered Certified Accountants (ACCA), the Audit Public Oversight Body of Ukraine (APOB), the World Bank, the Examination Board for Candidates for Statutory Auditors, the Polish Agency for Audit Oversight (PANA), the Polish Chamber of Statutory Auditors (PIBR), and the Warsaw School of Economics (SGH).
In 2025, PANA participated in workshops on the supervision of audits of public-interest entities (PIEs) and non-public-interest entities, organised by the Authority for the Financial Markets (AFM) in Amsterdam.
In November 2024, workshops were held in Warsaw with a delegation from Lithuania’s audit oversight authority, the Authority of Audit, Accounting, Property Valuation and Insolvency Management under the Ministry of Finance of the Republic of Lithuania (AAAPVIM). The discussions covered audit firm inspection systems, administrative and disciplinary proceedings, and the implementation of the Corporate Sustainability Reporting Directive (CSRD).
In 2025, PANA participated in a conference organised in Brussels by the Belgian Audit Oversight Board (BAOB). During the event, PANA’s Chair took part in a panel discussion on the application of professional judgement in auditing.
In 2025, PANA worked on the terms of a cooperation agreement with the Canadian Public Accountability Board (CPAB).
In 2025, PANA worked on agreements establishing cooperation with audit oversight authorities in the United States, namely the Public Company Accounting Oversight Board (PCAOB), and in Canada, the Canadian Public Accountability Board (CPAB).
PANA also participated in the 2025 International Institute on Audit Regulation, organised by the PCAOB in Washington, D.C. During his presentation, PANA’s Chairman highlighted the role of mediation in audit oversight and the enforcement of sanctions in the audit market, emphasizing its contribution to improving the efficiency of proceedings and enhancing audit quality in Poland and globally.
June 2026, Warsaw. Representatives of the audit oversight authorities of Czechia, Slovakia and Poland met in Warsaw. The PANA delegation was led by Jacek Gdański, Chair of the Agency.
In November 2025, PANA hosted workshops with a delegation from Georgia’s audit oversight authority, the Service for Accounting, Reporting and Auditing Supervision (SARAS). The discussions focused on audit firm inspection systems, administrative and disciplinary proceedings, cooperation with stakeholders, and the governance, organisation and financing of audit oversight authorities. The workshops were also attended by representatives of the Ministry of Finance, the Polish Financial Supervision Authority (PFSA), and the General Inspector of Financial Information.
In May 2026, PANA conducted a study visit to SARAS. The visit included a working meeting focused on the exchange of experience in audit oversight, stakeholder engagement, and institutional development.
