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PolandPolska Izba Biegłych Rewidentów (PIBR)

KRBR merges three regional audit branches into two on 1 December

Częstochowa and Bielsko-Biała join Katowice and Legnica joins Wrocław; regional assemblies run 1 February–18 April 2027 after telling KRBR the date by 30 November 2026, ahead of the national congress on 14–16 June 2027.

By Taxxa AI OyPublished 31 October 2026

Legal & Corporate Audit

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Statutory auditors in three of Poland's regional branches get a new organisational home from 1 December 2026Pibr. The regional branches (RO) in Częstochowa and Bielsko-Biała will be combined with the Katowice branchPibr, and the Legnica branch with the Wrocław branchPibr, under resolutions the Krajowa Rada Biegłych Rewidentów (KRBR) adoptedPibr at its 43rd meetingPibr on 27 October 2026Pibr at the request of the branches concernedPibr.

The meeting also fixed the calendar for the next electoral cycle. Regional assemblies in every PIBR branch are to be held between 1 February and 18 April 2027Pibr, and each regional branch must tell KRBR its planned datePibr no later than 30 November 2026Pibr. The XI Krajowy Zjazd Biegłych Rewidentów, the national congress of statutory auditorsPibr, follows on 14–16 June 2027Pibr.

On ethics, the KRBR ethics commission reported that the Rada PANA has approved the KRBR resolutions establishing new professional-ethics rules for statutory auditorsPibr, built on Volume 1 of the 2025 IESBA CodePibr. The commission gave the application dates of the new rules, pointed to the key changes, and announced training for statutory auditors on the new regulations. Work continues on the Polish translation of Volume 2 of the IESBA Code, which is expected to be adopted before the end of the year.

The training commission reminded auditors that the three-year mandatory continuing-professional-development settlement period is approaching its end. It also discussed entitlements to attest sustainability reporting, including the ODZ ESG requirements and self-study, and the option for statutory auditors who do not intend to use ESG attestation entitlements to file the R3ESG application.

The standardisation commission reported on work to adopt new standards and to prepare a model audit report, and on PIBR comments submitted in consultations, including the PANA draft on audit quality indicators and measures (AQI) and the IAASB draft amendments concerning the ISA for less complex entities (MSB dla MZJ). The KRBR President reported on events with council members' participation, including the central Dzień Biegłego Rewidenta celebrations of 19 October, and announced a jubilee gala for the 35th anniversary of the auditors' self-government on 9 January 2027, combined with a ball and a charity collection. The finance commission reviewed execution of the PIBR financial plan for the first three quarters of 2026, and miscellaneous business covered a new insurance offer for statutory auditors and audit firms. The next KRBR meeting takes place remotely on 24 November 2026.

Legal basis: the KRBR resolutions of 27 October 2026 on the regional-branch mergers and the XI Krajowy Zjazd electoral calendarPibr, and KRBR resolutions No. 1975/41/2026 and No. 2109/42a/2026 adopting Volume 1 of the IESBA Code (2025 edition) as the auditors' professional-ethics rulesPibr, as approved by the Rada PANAPibr.

Auditors registered in Częstochowa, Bielsko-Biała or Legnica should confirm their new branch assignment with Katowice or Wrocław, and every regional branch board should report its assembly date to KRBR by 30 November 2026.

Sources

KRBR merges three regional audit branches into two on 1 December

By Taxxa AI OyPublished 31 October 2026

Industry: Accounting, bookkeeping and auditing activities; tax consultancy