Regulations of the market of auditor services in Poland - a guiding light or a warning against mistakes?

Aldona Uziębło


The aim of the article is to determine current market forms of audit services inPolandand of the merits and demerits of accepted solutions, as well as attempt to determine the further evolution of this market.


market of audit services; monopoly; imperfect competition; entry barriers

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Act 7 May 2009 about statutory auditors and their self-government, entities authorised for studying financial statements and about the public supervision, Journal of Laws No. 77, pos. 649.

Act from 29.09.1994 for accountings, Journal of Laws from 2009 No. 152, pos. 1223.

Regulation of the President of the Republic from 22 March 1928, Law on joint-stock companies, Journal of Laws from 1928 No. of 39 pos. 383.

Regulation of the President of the Republic from 27 June 1934, commercial code, Journal of Laws from 1934 No. of 57 pos. 503.

Regulation of the council of ministers from 26 October 1954 on the organization of both the scope of action of inspection authorities and the financial search. Journal of Laws from 1954 No. of 50 pos. 255.

Resolution No. 187 of the Council of Ministers from 12 May 1959 of MP State organisational bodies on the audit from 1959 No. of 58 pos. 278.

Ruling on the verification of annual balances of enterprises and other State organisational bodies regulation of the council of ministers from 26 July 1982, D. U. Nr of 25 pos. 180.

Act from 13 October 1994 about statutory auditors and their self-government, D. U. from 1996 No. of 121 pos. 592.

Kamińska T., Kubska-Maciejewicz B., Laudańska - Trynka J.: "Decision Making Theory by Market Entities", publishing company of the Gdańsk University, Gdańsk 2004 / „Teoria podejmowania decyzji przez podmioty rynkowe”, Wydawnictwo Uniwersytetu Gdańskiego, Gdańsk 2004

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Copyright (c) 2014 Aldona Uziębło

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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770