Best Accounting & Auditing Lawyers in Mława

About Accounting & Auditing Law in Mława, Poland

This guide gives an accessible overview of accounting and auditing issues for individuals and businesses operating in Mława, Poland. Accounting and auditing in Poland are governed by national laws and supervised by state and professional bodies. In practice that means that bookkeeping, preparation of financial statements, tax reporting, and statutory audits must comply with the Polish Accounting Act, tax law, and the Act on Statutory Auditors, Audit Firms and Public Oversight. Local public administration in Mława - including the municipal office, the county offices and the local tax office - apply these rules when processing registrations, inspections and tax audits.

Whether you run a small business, act as a company director, work as an accountant, or are facing an audit or dispute, it helps to understand the main legal duties and the local institutions you may deal with in Mława.

Why You May Need a Lawyer

Accounting and auditing issues can raise legal questions that go beyond routine bookkeeping. You may need a lawyer when:

• You face a tax audit or assessment by the tax office and need representation in administrative proceedings or at an appeal stage.
• There are suspected accounting irregularities, fraud allegations or administrative penalties that could lead to criminal or fiscal charges.
• You need help interpreting obligations under the Accounting Act or the rules on preparing and approving annual financial statements.
• There is a dispute between shareholders, partners or managers about accounting results, profit distribution, or financial disclosures.
• You are involved in proceedings before the National Chamber of Statutory Auditors or disputing an auditor’s report or liability claim.
• You need to structure transactions, mergers, reorganizations or insolvency filings with proper accounting and audit treatment.
• You must respond to requests from banks, investors or public authorities for certified financial statements, auditor opinions or correction of past statements.
• You need to prepare or review contracts with accounting firms and auditors, or to assess professional liability and insurance issues.

A lawyer experienced in accounting and auditing law can help protect your rights, manage deadlines, prepare legal responses to authorities, and coordinate with accountants and auditors to resolve issues efficiently.

Local Laws Overview

Key legal instruments and rules relevant in Mława include national acts and local administrative practice. Important aspects to know are:

• Polish Accounting Act - sets the framework for bookkeeping, chart of accounts, recognition and measurement of assets and liabilities, preparation of annual financial statements and the timing for approval and publication. The act applies to all entities obliged to keep accounting records under Polish law.
• Act on Statutory Auditors, Audit Firms and Public Oversight - regulates who is qualified to perform statutory audits, the registration and supervision of auditors and audit firms, and rules on auditor independence and audit reporting.
• Tax law and Tax Procedure - provisions of the Tax Ordinance and specific tax acts such as corporate income tax and VAT determine reporting, assessment, penalties, interest and procedures for audits and appeals. Local tax offices enforce these rules during inspections and audits.
• Kodeks karny skarbowy and Criminal Law - fiscal offenses and serious accounting fraud can lead to administrative penalties or criminal prosecution under fiscal criminal provisions.
• Registration and public records - companies and certain declarations are registered in the National Court Register - KRS, while sole traders register in CEIDG. Extracts from these registers and filed financial statements may be required in legal or administrative procedures.
• Professional supervision and disciplinary rules - statutory auditors are supervised by the National Chamber of Statutory Auditors. Accountants and tax advisors are subject to professional rules, including confidentiality and continuing education obligations.
• Record retention and deadlines - law prescribes retention periods for accounting and tax documents and strict deadlines for filing annual financial statements and tax returns. Failure to meet these obligations can trigger fines and other consequences.

Local practice - such as how a particular tax office in Mława reviews VAT invoices or interprets certain deductions - can vary. That is why local legal and accounting advice is valuable when facing a specific tax or audit matter.

Frequently Asked Questions

What records must a business in Mława keep for accounting purposes?

Businesses must keep accounting records required by the Polish Accounting Act. That generally includes books of account, ledgers, supporting documents such as invoices and contracts, payroll records, and financial statements. The exact format depends on the entity type and scale of operations. Records must be maintained in a way that allows reconstruction of transactions and correct preparation of financial statements.

How long do I have to retain accounting and tax documents?

Retention periods are set by law and vary by document type. Accounting records and many tax-related documents must typically be kept for a statutory period so that authorities can verify compliance. Retention rules and starting points for counting retention time can be technical, so check with a lawyer or certified accountant to determine exact deadlines for your documents.

When is a statutory audit required for a company?

Statutory audits are required for entities that meet thresholds set by law, for public interest entities, and in other specific situations. Thresholds are based on measures such as total assets, net turnover and average number of employees. If you are unsure whether your company meets the criteria, consult an auditor or lawyer to confirm the requirement and timing of an audit.

What should I do if the tax office starts an audit?

If the tax office initiates an audit, gather the requested documents, notify your accountant and consider engaging a lawyer experienced in tax and accounting matters. A lawyer can advise on responding to information requests, represent you during administrative proceedings, help negotiate corrections, and challenge adverse decisions through appeals if necessary.

Can auditors be held liable for errors in audit reports?

Yes. Statutory auditors and audit firms can face professional liability claims if they fail to perform audits with due professional care, and that failure causes loss. Liability rules depend on the facts, contractual terms, and applicable law. Claims may be contractual or tort-based, and there are often time limits for bringing them.

What are common penalties for incorrect accounting or false reporting?

Penalties range from administrative fines and tax adjustments to interest on unpaid taxes and, in severe cases, fiscal criminal charges. Penalties depend on the nature of the violation, whether it was intentional or negligent, and the amounts involved. Early correction and voluntary disclosure can sometimes reduce penalties.

How do I choose a qualified auditor or accounting firm in Mława?

Look for firms or auditors registered with the National Chamber of Statutory Auditors for statutory audits and for experienced accountants with appropriate credentials for bookkeeping and tax services. Check professional qualifications, references, sample client work, and whether the firm has appropriate professional indemnity insurance. Local experience and familiarity with regional tax office practices can be an added benefit.

What is the relationship between tax advisory, accounting services and legal advice?

Accounting and tax advisory services focus on correct bookkeeping, tax calculations and compliance. Legal advice covers interpretation of legal rules, representation before authorities and courts, and handling disputes or criminal matters. Complex matters often require coordinated work by accountants, tax advisors and lawyers to ensure both fiscal correctness and legal protection.

Can I challenge a tax decision or audit finding in court?

Yes. Taxpayers can challenge tax decisions and assessments through administrative appeals and, if necessary, through administrative courts. Strict procedural deadlines apply. A lawyer can assess the merits of a challenge, prepare the appeal, and represent you in court proceedings.

What documents should I bring to an initial consultation with a lawyer about an accounting or audit issue?

Bring financial statements, ledgers and accounting records for the relevant periods, tax returns, audit reports if any, correspondence with tax authorities, contracts that affect accounting treatment, KRS or CEIDG excerpts, and any notices, assessments or penalty decisions you received. Clear documentation helps the lawyer evaluate the situation and advise on next steps.

Additional Resources

Useful institutions and bodies that can provide guidance or oversight include:

• Local tax office in Mława - for tax filings, assessments and audits.
• National Chamber of Statutory Auditors - professional oversight and registration of auditors.
• National Revenue Administration - central tax administration and guidance on tax law application.
• Polish Ministry of Finance - responsible for accounting and tax regulations at national level.
• Chambers and professional associations - for accountants and tax advisors who can offer practical assistance and referrals.
• Business registry offices - KRS and CEIDG for company and sole trader records.

Contacting these bodies or consulting their published guidance can help clarify procedural questions and compliance requirements. For legally binding interpretations, however, seek qualified legal counsel or a certified auditor.

Next Steps

If you need legal assistance with an accounting or auditing matter in Mława, follow these practical steps:

1. Collect and organize documents - assemble financial statements, accounting records, tax returns, audit reports and any correspondence with authorities.
2. Identify the urgent deadlines - note any appeal deadlines, audit time limits or document submission dates so you can act promptly.
3. Contact a local lawyer with experience in accounting, tax and audit law - ask about their experience with tax audits, auditor liability and administrative proceedings.
4. Consider a coordinated team - in complex cases engage both a lawyer and a certified accountant or auditor to address legal and technical accounting questions together.
5. Prepare a written brief - summarize the key facts, timeline and your objectives before the first meeting to make the consultation efficient.
6. Discuss strategy and fees - confirm the scope of work, possible outcomes, and fee arrangements before engaging counsel.
7. Act quickly on compliance steps - if corrective filings, voluntary disclosures or negotiated settlements are possible, timely action can reduce penalties and exposure.

Note - this guide is for informational purposes and does not constitute legal advice. Every situation is different. For advice tailored to your case, consult a qualified lawyer in Mława who specializes in accounting and auditing law.