PolandPolska Izba Biegłych Rewidentów (PIBR)
Auditor candidates from Politechnika Bydgoska can credit 10 exams
Politechnika Bydgoska becomes the tenth university whose graduates can credit all 10 knowledge exams, for 2026/2027 cohorts onward.
By Taxxa AI OyPublished 28 September 2026
Graduates of the second-cycle programme "Biegły rewident i audyt finansowy" at Politechnika Bydgoska im. Jana i Jędrzeja ŚniadeckichPibr can have all 10 written knowledge exams in the statutory-auditor qualification procedure credited on application
Pibr. Under the agreement of 14 September 2026 between the university and the Examination Commission (Komisja Egzaminacyjna dla kandydatów na biegłych rewidentów)
Pibr, Politechnika Bydgoska is the tenth university in Poland with such an agreement
Pibr. The arrangement covers programmes offered from the 2026/2027 academic year
Pibr.
The credit is not automatic: it is granted on the candidate's applicationPibr and only where three conditions are jointly met. No more than 3 years may have passed since completion of the covered studies; the subject exams covering the knowledge listed in art. 14 ust. 1 and 2 of the 11 May 2017 act on statutory auditors, audit firms and public supervision must have been taken in written form; and the study programme covering the subjects the candidate passed must have covered the knowledge indicated in those provisions
Pibr. Candidates must also have completed the second-cycle studies on that field
Pibr and passed every subject on it
Pibr.
The 10 knowledge exams comprise the statutory syllabus: accounting theory and principles; preparation of financial statements including consolidated statements; international accounting standards; financial analysis; cost accounting and management accounting; risk management and internal control; financial audit; national professional standards; professional ethics and auditor independence; and the legal requirements for audits, auditors and audit firms — together with the supporting knowledge listed in art. 14 ust. 2, from commercial and tax law to IT systems, economics and statisticsPibr. Candidates who hold the credited exams still face the diploma exam
Pibr, which tests practical application of the knowledge to independent practice of the profession, including the audit of annual financial statements.
Candidates planning to rely on the credit should check that their cohort falls under the agreement — only programmes from 2026/2027 are coveredPibr — keep proof of passing every subject, and file the credit application within 3 years of graduation
Pibr, since a later application fails the time condition even if the exams were passed
Pibr.
Legal basis: art. 15 ust. 2 in conjunction with art. 14 ust. 1 and 2 and art. 12 ust. 3 of the ustawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym.
If you graduated or will graduate in "Biegły rewident i audyt finansowy" at Politechnika Bydgoska from the 2026/2027 programme onward, file the exam-credit application within 3 years of graduation and keep proof of passing every subject.