KRBR sets 2027 auditor CPD rules, exam dates; Kielce branch merges into Kraków

Between 28 July and 6 October 2026Pibr the National Council of Statutory Auditors (Krajowa Rada Biegłych Rewidentów, KRBR) adopted 27 resolutionsPibr governing the Polish audit profession, covering 2027 mandatory training, candidate examinations, the regional structure of the profession's chamber, its 2027 national congress and internal governance.

For every statutory auditor (biegły rewident) the most consequential act is resolution 1974/40a/2026 of 2 August 2026Pibr, which lays down the organisational and methodological guidelines (Wytyczne organizacyjno-metodyczne) for obligatory professional development (obligatoryjne doskonalenie zawodowe) in 2027Pibr, with the full guidelines attached. A companion resolution, 1925/40/2026 of 28 July 2026, amends the equivalent 2026 guidelines. Auditors must complete their 2027 training under the new guidelinesPibr, and the entities authorised to deliver the training (jednostki uprawnione) must organise their courses to match them.

Candidates face newly fixed timetables. Resolution 1927/40/2026 of 28 July 2026Pibr sets the dates of the diploma examinations for auditor candidatesPibr, and resolution 1928/40/2026 of the same dayPibr sets the dates of the economic-law examinations for applicants under art. 4 ust. 4 and 5 of the audit actPibr; both were approved by the Council of the Polish Audit Supervision Agency (Polska Agencja Nadzoru Audytowego, PANA) on 22 September 2026Pibr. The catalogue entries carry the resolutions' titles, dates and the PANA approval but not the examination dates themselves, so candidates must read the resolution texts for the sittings. Earlier examination-date resolutions set the sittings in Warsaw and took effect upon PANA approval.

The chamber's regional map changed: resolution 1972/40a/2026 of 2 August 2026Pibr merged the Kielce regional branch into the Kraków regional branchPibr with effect from 1 September 2026Pibr, leaving 21 regional branches (Regionalne Oddziały). In justified cases an auditor may change branch membership by arrangement with another regional branch under § 37 ust. 3 of the Statut PIBR.

Resolution 1926/40/2026 of 28 July 2026Pibr convenes the XI National Congress of Statutory Auditors (Krajowy Zjazd Biegłych Rewidentów) for 14–16 June 2027Pibr as a reporting-and-election congress. It elects the President of KRBR, the remaining Council members, the National Disciplinary Ombudsman and deputies, and the members of the National Audit Committee and the National Disciplinary CourtPibr; it adopts the action programme, examines and approves the reports of the chamber's bodies and grants discharge to their members. Delegates elected by the general meetings in the regional branches take part alongside members of chamber bodies, and resolution 1977/41/2026 appointed the congress's organisational and programme commission.

Two governance acts close the package. Resolution 1978/41/2026 of 25 August 2026 repeals the resolutions on the procedure for resolutions containing regulatory provisionsPibr, the regime that had governed public consultations on draft regulatory resolutions. Resolutions 2019/41a/2026 and 2051/42a/2026 amend the rules for creating and using the earmarked fund (fundusz celowy), and resolution 2052/42a/2026 of 6 October 2026 publishes their consolidated text. The remaining resolutions award chamber badges and a medal, settle the second edition of the chamber's master's-thesis competition, waive a tender procedure for a supplier contract, and adopt financial reports and meeting minutes, several of the last available only after logging in.

Legal basis: ustawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym; uchwały KRBR 1974/40a/2026, 1925/40/2026, 1927/40/2026, 1928/40/2026, 1972/40a/2026, 1926/40/2026, 1977/41/2026, 1978/41/2026, 2019/41a/2026, 2051/42a/2026 and 2052/42a/2026.