Best Accounting & Auditing Lawyers in Borki

About Accounting & Auditing Law in Borki, Poland

Accounting and auditing in Borki follow the national legal framework of Poland and the professional standards that apply across the country. Businesses, non-profit organizations and public-interest entities must keep accounting records, prepare financial statements and, in many cases, submit reports to tax authorities and company registers. Audits are carried out by licensed statutory auditors - biegli rewidenci - who operate under national rules and international auditing standards as adopted in Poland. For practical matters - registration, tax filings and court procedures - residents and businesses in Borki interact with local municipal offices, the appropriate tax office and the regional courts that serve the area.

Why You May Need a Lawyer

Legal support is important where accounting or auditing issues raise legal, regulatory or financial risk. Common situations where people in Borki need a lawyer include:

- Disputes arising from financial statements or audit reports - for example challenges to an auditor opinion or shareholder disputes based on accounting outcomes.

- Allegations of accounting irregularities, fraud or false accounting that may trigger civil, administrative or criminal proceedings.

- Tax controversies that stem from accounting records - including tax audits, tax assessments and penalties issued by the tax authorities.

- Advice on compliance with the Polish Accounting Act and related regulations when setting up accounting systems, preparing year-end statements or consolidating group accounts.

- Assistance with statutory audit obligations - determining whether an audit is required, selecting an auditor, and responding to audit findings.

- Corporate transactions that rely on accurate accounting - mergers and acquisitions, capital increases, restructuring, or insolvency and restructuring procedures.

- Professional liability cases involving accountants, auditors or tax advisors - both defending practitioners and claiming damages for professional negligence.

- Cross-border accounting and reporting issues - when international rules, IFRS or EU requirements interact with Polish law.

Local Laws Overview

The legal framework relevant to accounting and auditing in Borki is primarily national law with local administration for enforcement and filing. Key aspects to know:

- Polish Accounting Act - sets out who must keep accounting books, the principles of bookkeeping, the form and content of financial statements, and general record-keeping obligations.

- Audit rules and the Act on Statutory Auditors - govern the licensing, professional conduct and responsibilities of statutory auditors and audit firms. Audits follow national and adopted international auditing standards.

- Tax law - corporate income tax, personal income tax, VAT and other taxes interact closely with accounting records. Tax authorities may examine accounting books and impose adjustments and penalties.

- Company law - the Commercial Companies Code affects how financial statements are approved by shareholders, how liabilities of directors are assessed, and required disclosure obligations.

- Professional regulations - codes of ethics and disciplinary rules issued by professional bodies such as the National Chamber of Statutory Auditors - Krajowa Izba Biegłych Rewidentów.

- Local administrative procedures - local municipal offices, the tax office and the court registry enforce filings and may handle complaints or administrative notices. For many formal steps you will deal with the district court or municipal authorities responsible for your locality in Borki.

Because thresholds, filing dates and procedural details can change, it is important to verify current rules and any local procedural differences with a qualified professional.

Frequently Asked Questions

Who must keep accounting books in Poland?

Entities required to keep accounting books include commercial companies, cooperatives, certain public institutions and other entities that meet criteria in the Accounting Act. Small taxpayers or sole traders may be allowed to use simplified records under certain conditions. Whether you must keep full accounting depends on legal form, size, and activity - check with a lawyer or accountant for your specific case.

When is an audit mandatory?

An audit is mandatory for public-interest entities, some financial institutions and for companies that meet statutory criteria. In addition, company articles, investors or lenders may impose audit requirements. Determining an obligation to audit typically requires a legal and financial assessment of your entity.

What should I do if a tax audit finds errors in my accounting?

If a tax audit identifies errors, you should promptly consult a lawyer or tax advisor to assess the findings, consider objections or appeals, and negotiate corrective measures. Timely legal advice can limit penalties and help structure voluntary corrections where permitted.

Can an auditor be held liable for a mistaken audit opinion?

Yes - statutory auditors can be civilly liable for harm caused by negligent audits. Liability rules depend on professional standards, contract terms and the circumstances of the engagement. If you suspect auditor negligence, consult a lawyer experienced in professional liability cases to evaluate remedies and potential claims.

How long must accounting records be retained?

Retention periods vary by type of document and legal context. Many accounting and tax-related documents must be kept for a number of years after the relevant reporting period. Exact retention periods depend on tax law, accounting regulations and sector-specific rules. Confirm the precise requirements for your documents with a specialist.

What steps should I take if I suspect accounting fraud in my company?

If you suspect fraud, preserve evidence, limit further access to records, and contact legal counsel immediately. Your lawyer can advise on internal investigation procedures, obligations to notify authorities, suspension of implicated personnel and safeguarding the company from further loss while preserving legal privilege where possible.

How do I choose an appropriate accountant or auditor in Borki?

Look for professionals with relevant qualifications - registered auditors for audits and certified accountants or tax advisors for bookkeeping and tax matters. Check professional registrations, experience in your sector, references and insurance coverage. A lawyer can help review engagement agreements to ensure scope, fees and liability provisions are clear.

What are common penalties for accounting and tax violations?

Penalties can include tax reassessments, fines, interest, administrative penalties and, in serious cases, criminal charges for fraud or false statements. Company officers may face personal liability in certain situations. The severity depends on the nature, scale and intent behind the violation.

Can accounting or audit disputes be resolved outside court?

Yes - many disputes are resolved through negotiation, mediation or arbitration, especially where contractual clauses provide for alternative dispute resolution. Settlements can be faster and less costly than litigation. Your lawyer can advise whether out-of-court resolution is appropriate and negotiate terms.

What documents should I bring when I consult a lawyer about an accounting or audit issue?

Bring copies of financial statements, accounting ledgers, audit reports, tax assessments and notices, contracts with accountants or auditors, company statutes, shareholder resolutions and any correspondence with authorities. The more complete the documentation, the better your lawyer can assess the case and advise on next steps.

Additional Resources

When seeking information or formal assistance in accounting and auditing matters in Borki, consider these national bodies and professional organizations - they provide guidance, records and supervisory functions:

- Ministry of Finance - responsible for tax and accounting policy and regulations.

- National Chamber of Statutory Auditors - Krajowa Izba Biegłych Rewidentów - oversees auditors and sets professional standards.

- Tax offices - local Urząd Skarbowy and the National Revenue Administration - handle tax assessments and audits.

- District court and National Court Register - KRS - for company filings and corporate disputes.

- Polish Chamber of Tax Advisors and professional accounting organizations - offer advice and directories of practitioners.

- Local municipal office - Urząd Gminy or Urząd Miasta - for business registration formalities and local administrative requirements.

Also consider contacting qualified tax advisors, chartered accountants and law firms with experience in accounting and auditing law. Public legal aid offices or local bar associations can help if cost is a concern.

Next Steps

If you need legal assistance with accounting or auditing matters in Borki, follow these practical steps:

- Gather documents - collect financial statements, accounting records, audit reports, tax assessments and any correspondence with authorities or advisers.

- Identify the urgency - determine whether immediate action is required to stop ongoing harm, meet filing deadlines or respond to a tax notice.

- Seek an initial consultation - contact a lawyer who specializes in accounting, tax or auditing law. Ask about experience with similar cases, fee structure and likely timelines.

- Prepare questions - be ready to explain facts, desired outcomes and constraints. Ask about possible strategies - negotiation, correction, administrative appeal, litigation or criminal defense if applicable.

- Check professional credentials - confirm that auditors, accountants and lawyers you work with are properly licensed and insured.

- Consider alternative dispute resolution - mediation or arbitration can be efficient for certain disputes.

- Act promptly - accounting and tax matters often have strict deadlines. Early legal advice improves your chances of a favorable outcome.

If you are unsure where to start, a local lawyer or tax advisor can offer a practical, confidential assessment tailored to your situation in Borki and point you to the relevant local offices and procedures.