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 […]
Meeting with a Delegation from the Ukrainian Audit Oversight Authority (APOB)
On Thursday, 26 March, the Polish Agency for Audit Oversight (PANA) hosted a delegation from the Audit Public Oversight Body of Ukraine (APOB). The meeting was attended by Oleg Kantsurov, Managing Director for Quality Assurance Inspections at APOB, Jacek Gdański, Chairman of PANA, Iwona Karpińska, Head of Unit at the Department of Public Expenditure Efficiency […]
Sustainability Reporting Assurance Thematic Inspections Report
The publication presents the findings and observations from a survey and thematic inspections carried out among selected audit firms. We hope that it will prove particularly useful to companies preparing ESG reports and to audit firms providing assurance on such reports. Download the Sustainability Reporting Assurance Thematic Inspections Report (pdf.) The report is the first document […]