PolandPolska Izba Biegłych Rewidentów (PIBR)
Auditors not performing ESG assurance should deregister the entitlement
Statutory auditors who will not perform sustainability-reporting assurance should file form R3ESG to remove the ESG entitlement from the public register, on paper or through e-Doręczenia.
By Taxxa AI OyPublished 5 October 2026
Statutory auditors (biegli rewidenci) who hold the ESG assurance entitlement but do not intend to perform assurance of sustainability reporting (atestacja sprawozdawczości zrównoważonego rozwoju) or to keep that entitlement should apply to have the entitlement entry struck from the auditor registerPibr, using PIBR form R3ESG
Pibr.
The register entry is publicPibr: anyone engaging an auditor for sustainability-reporting assurance checks the Krajowa Rada Biegłych Rewidentów register on the PIBR site to see whether a given auditor holds the ESG entitlement
Pibr. An auditor who keeps an entitlement never exercised leaves a public signal in place that invites engagements outside the practice actually maintained. Filing the R3ESG deregistration request aligns the public record with the scope of work the auditor genuinely offers.
The form itself is reached in two ways. The form is available through the R3ESG form link published alongside the notice, and it is also available after logging in to the auditor's own profile (profil biegłego rewidenta) on the PIBR sitePibr.
Once completed, the request is sent either on paper (Papierowo) or electronically (Elektronicznie). On paper, the auditor prints the form, signs it by hand (podpisz go własnoręcznie)Pibr and sends it by post to the Polska Izba Biegłych Rewidentów
Pibr. Electronically, the auditor signs the form electronically (podpisz formularz elektronicznie)
Pibr and sends it through e-Doręczenia
Pibr to the PIBR address AE:PL-81011-35025-FRSCR-20
Pibr.
The backdrop is the register reform that took effect at the start of 2025Pibr. From 1 January 2025 the KRBR register of statutory auditors carries, for each auditor, the information whether the ESG assurance entitlement is held
Pibr, following the amendment to the ustawa o biegłych rewidentach that entered into force on that date
Pibr. Statutory auditors are the only professional group in Poland authorised to perform atestacja sprawozdawczości zrównoważonego rozwoju, also called atestacja ESG
Pibr, so the register flag is the market's single authoritative check on who may sign such assurance.
Legal basis: the register of statutory auditors maintained by the Krajowa Rada Biegłych Rewidentów under the ustawa o biegłych rewidentach, as amended with effect from 1 January 2025, together with PIBR form R3ESG for removal of the ESG entitlement entry.