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Changes in auditor supervision and accounting law

The act removes one provision on penalties for statutory auditors. It also updates references in accounting law. The changes mainly affect audit and accounting firms, not ordinary citizens directly.
Key points
Deletion of Article 136 of the Auditors Act – elimination of one penal provision.
Update of cross-references in the Accounting Act – technical change in accounting law.
Changes apply 14 days after publication; for ongoing audits – from entry into force.
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59%
VOTING RESULTS
2026-03-27
For 256
Against 174
Abstain 1
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym oraz ustawy o rachunkowości.
Print number: PROJEKT USTAWY 2292
Process start date: 2026-02-26
Voting date: 2026-03-27
Voting no: 32