New auditor ethics rules apply to audits of periods from 1 January 2027

Poland's statutory auditors work under a new ethics code from 20 October 2026.Pibr On 25 August 2026 the Krajowa Rada Biegłych Rewidentów (KRBR) adopted resolution No. 1975/41/2026PibrPibr establishing Volume 1 of the "Międzynarodowy kodeks etyki zawodowych księgowych (w tym Międzynarodowe standardy niezależności)" (2025 edition), issued by the International Ethics Standards Board for Accountants (IESBA), as the auditors' professional-ethics rules (Zasady etyki)Pibr; on 15 October 2026 it adopted resolution No. 2109/42a/2026PibrPibr clarifying the application dates. Both resolutions entered into force on their approval by the Rada Polskiej Agencji Nadzoru AudytowegoPibr, i.e. on 20 October 2026Pibr (PANA Council resolution No. 63/II/2026).

The new rules apply to audits and reviews of financial statements prepared for periods beginning on or after 1 January 2027Pibr, to assurance engagements other than audits and reviews for reporting periods covering the subject matter that begin on or after 1 January 2027Pibr, and to other services or activities, not covered by the first two tiers, whose engagement terms are agreed on or after 1 January 2028Pibr. Earlier application is permittedPibr; an audit firm that applies the new rules early must document that fact in the manner and on the terms set in its system of quality management.

The previous ethics framework falls away on the same approval datePibr but keeps governing the closing 2026 cyclePibr. KRBR resolutions No. 207/7a/2023 and No. 240/8a/2023, which had adopted the 2022 IESBA CodePibr, were repealed when the new resolutions were approvedPibr, yet the 2022-based rules continue to apply to audits and reviews of statements for periods beginning no later than 31 December 2026Pibr, to other assurance engagements for periods beginning no later than 31 December 2026Pibr, and to other services whose terms were agreed by 31 December 2027Pibr.

Volume 1 of the 2025 Code carries the changes IESBA has made since the 2022 editionPibr: a revised definition of a public-interest entity (jednostka zainteresowania publicznego), with a broader list of categories including a new "publicly traded entity" category replacing the "listed entity" category; revised definitions of audit client, group audit client and engagement, audit and group financial-statement audit teams; a new Chapter 405 on audits of group financial statements; provisions connected with technology; and new provisions on tax planning and related services, including a new Chapter 280 on tax planning and related activities, a new Chapter 380 on tax planning and related services, and resulting changes to Chapter 321.

PIBR publishes the resolutions and the Polish Volume 1 text in its Prawo i standardy and Uchwały KRBR sections and on the Nowy Kodeks etyki IESBA 2025 page, together with IESBA implementation materials (grounds for conclusions, fact sheets, technical overviews and staff Q&A, including the IESSA sustainability-assurance ethics package). The Polish translation of Volume 2 of the 2025 Code is in preparation.

Legal basis: KRBR resolutions No. 1975/41/2026 and No. 2109/42a/2026 adopted under Article 30(2)(3)(c) of the 11 May 2017 Act on statutory auditors, audit firms and public supervision, approved by the Rada Polskiej Agencji Nadzoru Audytowego under Article 102 of that Act (PANA Council resolution No. 63/II/2026).