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.
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).
Marcin Obroniecki, Chairman
Graduated from Finance and Strategy at the Institute of Political Sciences (Sciences Po) in Paris, and Finances and Accounting at the Warsaw School of Economics under a double degree program. Currently, a PhD student at Leon Koźmiński Academy in Warsaw in the field of Economics.
Over the period 2016-2020 he worked in the Ministry of Finance as a deputy director of the Financial Market Development Department. He was responsible, among many, for capital market and payment systems regulations and for preparing the governmental Capital Market Development Strategy.
From September 2018 to April 2019, he was a representative of the Minister of Finance in the Polish Financial Supervision Authority’s Board (KNF). Before joining public administration, he worked in the financial sector and co-created a start-up in the energy sector.
Marcin Obroniecki is the author of several scientific publications and co-author of the first in Poland monograph on the investment activity of sovereign wealth funds.
Speaks fluent English, French and Spanish.
Justyna Adamczyk, Deputy Chairwoman
From the beginning of her career, she has been involved in accounting and auditing.
From 1 July 2019 to 30 January 2020, the Director of the Accounting and Auditing Department of the Ministry of Finance, formerly the Deputy Director of the State Budget Department and the Chief Accountant of the State Budget. Former Chairwoman of the Accounting Standards Committee and member of the Audit Oversight Committee.
She has experience in keeping accounts of companies with different business profiles, as well as managing different IT projects.
She is a graduate of the Department of Finance and Statistics of the Warsaw School of Economics, on the field of economic cybernetics and IT in the scope of data processing and accounting.
She is a statutory auditor and a lecturer at the National School of Public Administration in the scope of accounting and author of articles from this scope.
She was the Plenipotentiary in organization matters of the Polish Agency for Audit Oversight.
Others member of the council
Mrs Katarzyna Przewalska, representative of the minister in charge of public finances
Mrs Anna Napiórkowska, representative of the minister in charge of public finances
Mr Marcin Mikołajczyk, representative of the Polish Financial Supervisory Authority
Mrs Renata Oszast, representative of the Polish Financial Supervisory Authority
Mr Tomasz Janik, 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 Dariusz Wosztak, representative of the Warsaw Stock Exchange
Strategy 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.
Disciplinary, Administrative and Legal Proceedings Department
Responsible for ensuring the legal service of the Agency’s activities, carrying out tasks related to disciplinary, administrative or enforcement proceedings.
Supervision over Professional Self-Government and Audit Firms 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.
Responsible for the tasks related to the inspections of audit firms and monitoring and verification of the implementation of post-inspection recommendations.
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 Team
Resposible for educational, promotional, communicational and informational activities.
Protection of Classified Information, the Implementation of Non-Military Defense Tasks and Crisis Management Officer
Personal Data Officer
Responsible for matters relating to the processing of personal data
Any questions regarding the functioning of the STREFA system should be sent to the following address: email@example.com
Any technical problems identified during the use of the STREFA system should be reported by e-mail with the use of the Contact Form
Any questions regarding the submission of the annual report should be sent to the following address: firstname.lastname@example.org
- Administrative penalties (monetary) together with interest and notice costs shall be transferred to the bank account no. 73 1130 1017 0020 1559 0620 0006,
- Fees on account of supervision and interest due for late payment shall be transferred to an individual micro-account number provided by the PANA to the audit firm,
- Fee for entry in the list shall be transferred to the bank account no. 57 1130 1017 0020 1559 0620 0003,
- Reimbursement of costs of disciplinary proceedings of the PANA (awarded by the court in disciplinary investigations, after a submission by the PANA of motion for penalty) shall be transferred to the bank account no. 57 1130 1017 0020 1559 0620 0003.
Pursuant to Article 13 of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (EU Journal of Laws L. 2016.119.1 of 04.05.2016), hereinafter the GDPR, we kindly inform that:
- The Controller of your Personal Data is the Chair of Polish Agency for Audit Oversight with its registered office in Warsaw, 01-217, ul. Kolejowa 1.
- In matters concerning the processing of your personal data you may contact the Data Protection Supervisor by e-mail at: email@example.com.
- Your personal data are processed on the basis of Article 6(1)(c) of the GDPR, in particular in conjunction with the provisions of Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight (i.e. Journal of Laws of 2019, item 1421), of the Act of 14 June 1960 Administration Procedure Code (i.e. Journal of Laws of 2020, item 256) in order to implement the tasks of the PANA.
- In connection with the processing of personal data for the purposes indicated in item 3, your personal data may be made available to other recipients or categories of recipients, authorised on the basis of the provisions of law. Personal data may be made available to a third county only if required by a provision of law or an international agreement concluded between Poland and this country.
- Your personal data will be stored for a period necessary for the implementation of processing purposes, and then will be subject to archiving pursuant to the provision of Act of 14 July 1983 on National Archival Resources and State Archives.
- In connection with the processing of your personal data by the Controller, you have the right to:
- access the content of your data, pursuant to Article 15 of the GDPR.
- correct your data, pursuant to Article 16 of the GDPR;
- limit the processing of your data, pursuant to Article 18 of the GDPR.
- The provision of personal data is a statutory requirement.
- Your data will not be processed in an automated manner and will not be subject to profiling.
- If you consider that the processing of your personal data by the Controller violates the provisions of law, you have the right to file a complaint to the President of the Personal Data Protection Office.
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