Auditor candidates from Politechnika Bydgoska can credit 10 exams

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 applicationPibr. 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 agreementPibr. The arrangement covers programmes offered from the 2026/2027 academic yearPibr.

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 provisionsPibr. Candidates must also have completed the second-cycle studies on that fieldPibr and passed every subject on itPibr.

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 examPibr, 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 graduationPibr, since a later application fails the time condition even if the exams were passedPibr.

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.