Polish auditors bound by IESBA 2025 Volume 1 ethics code from 20 October 2026

Polish statutory auditors (biegli rewidenci) are bound by a new ethics code from 20 October 2026PibrPibr. Krajowa Rada Biegłych Rewidentów (KRBR) established the "Międzynarodowy kodeks etyki zawodowych księgowych (w tym Międzynarodowe standardy niezależności)" – Tom 1, wydanie z 2025 r.Pibr, issued by the Rada Międzynarodowych Standardów Etyki dla Księgowych (IESBA)Pibr, as the professional ethics rules for biegli rewidenci in Uchwała Nr 1975/41/2026 of 25 August 2026, amended by Uchwała Nr 2109/42a/2026 of 15 October 2026. Rada Polskiej Agencji Nadzoru Audytowego (Rada PANA) approved both KRBR resolutions in Uchwała Nr 63/II/2026 of 20 October 2026, and the KRBR resolution entered into force on that approval, 20 October 2026Pibr.

Tom 1 covers Parts 1 through 4B of the IESBA Code. Part 1 sets the fundamental principles – integrity (uczciwość), objectivity (obiektywizm), professional competence and due care, confidentiality (zachowanie poufności) and professional behaviour – together with the conceptual framework requiring accountants to identify, evaluate and address threats to those principles. Parts 2 and 3 add requirements for professional accountants in business and in public practice, while Parts 4A and 4B set the International Independence Standards for audit and review engagements and for other assurance engagements. Against the 2024 edition, Tom 1 adds a new Rozdział 280 on tax planning and related activities and a new Rozdział 380 on tax planning and related services, with consequential amendments to Rozdział 321. Tom 2, containing Part 5 on sustainability assurance ethics (IESSA), is not part of the adopted rules; PIBR marks Tom 2 as still in preparation and publishes supporting implementation material for the 2025 Code alongside it.

The new rules apply to audits and reviews of financial statements prepared for periods starting 1 January 2027 or laterPibr, and to assurance engagements other than audits and reviews for reporting periods covering the subject matter that start 1 January 2027 or laterPibr. Other services and activities fall under the new rules where the engagement terms were agreed on 1 January 2028 or laterPibr. Earlier application is permittedPibr; where a firm applies the new rules early, it must document that fact in the manner and on the terms set in the quality management system in force at the audit firm.

Until then the previous ethics rules continue to apply to engagements already in the pipelinePibr. The former rules, established by Uchwała Nr 207/7a/2023 of 17 December 2023 as amended by Uchwała Nr 240/8a/2023 of 22 December 2023, apply to audits and reviews of financial statements prepared for periods starting no later than 31 December 2026Pibr, to other assurance engagements for periods starting no later than 31 December 2026Pibr, and to other services and activities whose engagement terms were agreed by 31 December 2027Pibr. Both earlier resolutions expire on approval of the new one. For the purposes of § R400.22 in connection with § R400.23 of the new rules, public-interest entities are the entities listed in art. 2 pkt 9 of the Ustawa o biegłych rewidentach. Firms run both regimes in parallel through the transition, applying Tom 1 to engagements falling in the new periods.

Podstawa prawna: Uchwała Nr 1975/41/2026 KRBR z dnia 25 sierpnia 2026 r. w sprawie ustanowienia zasad etyki zawodowej biegłych rewidentów, zmieniona Uchwałą Nr 2109/42a/2026 KRBR z dnia 15 października 2026 r., zatwierdzone Uchwałą Nr 63/II/2026 Rady PANA z dnia 20 października 2026 r. wydaną na podstawie art. 94m ust. 1, art. 102 ust. 1 oraz art. 30 ust. 2 pkt 3 lit. c w związku z art. 30 ust. 3 Ustawy z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym.