Public Oversight System in Poland
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1 Public Oversight System in Poland Vienna, 15 December 2009 Prof. Elżbieta Chojna Duch Chairwomen of Audit Oversight Commission
2 Public Oversight System in Poland Audit Oversight Commission Audit Oversight Commission (AOC) public oversight body Public oversight body established by the Act of Parliament of May 7, 2009 as a transposition of EU Directive 2006/43/EC National Chamber of Statutory Auditors National Chamber of Statutory Auditors (NCSA) delegation of some oversight tasks Self-government of statutory auditors, professional body with mandatory membership of all auditors 2
3 The Role of AOC PUBLIC OVERSIGHT Statutory Auditors Audit firms National Chamber of Statutory Auditors 3
4 Audit Oversight Commission Independent, collective decision-making body Comprises of 9 members appointed by the Minister of Finance, who are representatives of: - Minister of Finance, MoF (2 members, including the Chairman) - Financial Supervision Authority, FSA (2 members, including the Deputy Chairman) - Minister of Justice, MoJ (1 member) - National Chamber of Statutory Auditors, NCSA (2 members) - Warsaw Stock Exchange, WSE (1 member) - Organizations of employers, EMPL (1 member) Members are appointed for 4-year tenure Directly funded from central government budget Administrative tasks performed by the Ministry of Finance. Member of European Group of Auditors Oversight Bodies 4
5 Main Tasks of AOC (1/2) Second instance for issues concerning entries into and deletions from the register of statutory auditors and audit firms Approval of the resolutions of the National Council of Statutory Auditors, in particular referring to national auditing standards, rules of disciplinary procedure, standards on internal quality control, statute of National Chamber of Statutory Auditors Registration of auditors and audit firms from third countries Conducting investigations through inspectors employed in the Ministry of Finance Approval of annual inspection plans 5
6 Main Tasks of AOC (2/2) Approval of candidates for inspectors to be employed by the National Chamber of Statutory Auditors and approval of inspection staff for each inspection Submitting complaints to administrative courts in respect of resolutions of the National Council of Statutory Auditors, which are not subject to the approval of AOC, but which violate the law Optional acting as a prosecutor in auditors disciplinary court, Cooperation with oversight bodies from European Union member states and third countries 6
7 Quality Assurance System for auditors of PIEs (Public Interest Entities) Regular inspections: delegated to the NCSA, where inspectors are employed conducted in 3 years cycle AOC inspectors have the right to participate, as observers, in inspections conducted by NCSA Each inspection report must be approved by AOC, which has full access to related documents, with the right of making amendments Candidates for inspectors and inspection staff for each inspection must be approved by AOC 7
8 System of Investigations and Penalties Investigations: Can be executed on ad hoc basis by inspectors, employed in the Ministry of Finance Decision to start the inspection could be taken by the AOC upon receiving information about any misconduct concerning an auditor or an audit firm AOC has the right to act as a prosecutor against a statutory auditor in disciplinary court if the disciplinary offence violates public interest In the disciplinary procedure AOC is entitle to act as a litigant party and appeal against a decision taken by a disciplinary court of the first instance (i.e. within a professional body) to the court of second instance (i.e. a common plea court) AOC has the right to impose penalties on audit firms as a result of investigation outcome 8
9 Contact Komisja Nadzoru Audytowego Ul. Świętokrzyska Warszawa, Poland Tel Fax:
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