Best Accounting & Auditing Lawyers in Proszowice

1. About Accounting & Auditing Law in Proszowice, Poland

Accounting and auditing in Proszowice follow national Polish law. The governing statutes apply uniformly across the country, including small towns like Proszowice in Lesser Poland Voivodeship. Key laws address how businesses keep records, prepare financial statements and obtain independent audit opinions when required.

Polish accounting practice rests on the fundamental Act on Accounting, the law regulating statutory audits, and the codes that govern corporate entities. In practice, this means every company must maintain reliable books in Polish currency, report periodically to tax authorities, and present annual financial statements to stakeholders or regulators when required. Local professionals such as accountants and statutory auditors operate under these national rules and are subject to oversight by appropriate supervisory bodies.

For residents and business owners in Proszowice, the practical impact is clear: accurate bookkeeping, timely reporting, and readiness for inspections by tax authorities or courts. The same rules govern decisions around when an audit is needed, how to prepare for audits, and how to respond to any findings. Local business partners and lenders consider these factors when assessing credit risk and compliance in Proszowice and the surrounding Lesser Poland region.

2. Why You May Need a Lawyer

Legal counsel can help with concrete, real-world situations that arise in Proszowice and the broader Polish context. Below are practical scenarios where an accounting and auditing attorney or solicitor can add value.

• A local company receives a formal request from the Urząd Skarbowy (tax office) for detailed reconciliation of accounting records after a VAT inspection. A lawyer with accounting expertise can coordinate with a licensed auditor to prepare required documentation and respond to inquiries within deadlines.
• A small family business plans to sell part of its shareholding or to restructure ownership. A lawyer can advise on the correct financial reporting format, ensure compliance with the Kodeks spółek handlowych, and coordinate with a biegły rewident (statutory auditor) for any necessary audit opinions.
• A dispute arises over an auditor's report or there is a professional liability concern with an external auditor. Legal counsel can help assess potential claims, determine remedy options, and guide communications with the auditing firm and regulators.
• A Proszowice-based firm is transitioning from simplified bookkeeping to full accounting or needs to reconcile KPiR with full set of financial statements for a bank loan or investment. An attorney can oversee the transition, ensure governance compliance, and coordinate with auditors.
• A cross-border group with a Polish subsidiary seeks consolidated financial statements under IFRS and must obtain an independent audit to meet regulatory or investor expectations. A lawyer can manage cross-jurisdictional issues, wording of engagement letters, and regulatory filings.
• A start-up contemplates issuing financial statements to potential investors or applying for public funding. Counsel can verify reporting accuracy, assist with due diligence documentation, and ensure compliance with Polish accounting and auditing standards.

3. Local Laws Overview

In Proszowice, the following laws and regulations form the core framework for accounting and auditing. They apply nationwide but have practical implications for local businesses, banks, and residents.

• Ustawa z dnia 29 września 1994 r. o rachunkowości (Accounting Act) - governs how businesses keep accounting records, prepare financial statements, and disclose information to stakeholders. This act remains the backbone of Polish accounting and has been amended many times to reflect modernization and EU alignment.
• Ustawa z dnia 7 maja 2009 r. o biegłych rewidentach, ich samorządzie oraz nadzorze (Auditors Act) - regulates the licensing, conduct, and supervision of statutory auditors, including professional ethics and oversight mechanisms. It establishes the framework for appointing biegli rewident called upon to audit annual accounts.
• Kodeks spółek handlowych (Commercial Companies Code) - governs corporate governance, financial reporting obligations of companies, shareholder rights, and other corporate procedures. It interacts with accounting and auditing requirements for company reporting and transparency.

Recent developments in Poland emphasize digital reporting and external oversight. Poland uses the Jednolity Plik Kontrolny (JPK) for tax reporting, including VAT, which modernizes how tax authorities receive accounting information. For more on JPK, see official government guidance below.

JPK_V7 is the standard for VAT reporting in Poland, combining VAT-7 and JPK data into a single electronic file. Official guidance and updates for JPK_V7M and JPK_V7K are published by the Ministry of Finance.

Sources and further reading:

JPK_V7M and JPK_V7K guidance is available on Gov.pl and provides official details about reporting requirements, timelines, and file formats. JPK_V7M - Gov.pl • JPK_V7K - Gov.pl.

Polish government resources explain the ongoing evolution of accounting and auditing practices, including changes to digital reporting and supervision of auditing professionals. Official ISAP sources provide the statutory text and amendments for these acts.

For statutory texts and official amendments, you can consult ISAP Sejm resources and government portals. ISAP Sejm - official acts repository.

4. Frequently Asked Questions

What is the difference between an adwokat and a radca prawny in Poland?

An adwokat represents clients in court and handles litigation. A radca prawny provides legal advice and represents clients in some situations outside court. In many accounting disputes, clients choose an adwokat for litigation or a radca prawny for ongoing advisory work.

How do I know if my business needs an audit in Poland?

Audits can be mandatory for public interest entities or large enterprises based on statutory criteria. If you are unsure, consult a licensed auditor or business attorney who can assess your company’s annual reports and thresholds.

What is the first step to hire an accounting and auditing lawyer in Proszowice?

Describe your issue in a brief to a local solicitor or attorney with accounting expertise. Gather key documents such as financial statements, tax returns, and audit notices to share in the initial consultation.

Is it possible to switch from KPiR to full accounting in Proszowice?

Yes, many firms switch from simplified bookkeeping to full accounting as they grow. A lawyer can guide the transition, ensure regulatory compliance, and coordinate with a licensed auditor if an audit is needed.

What is the typical cost range for accounting and auditing legal services in this region?

Costs vary by service scope, complexity, and the law firm or auditor. Expect initial consultations to have a fee and ongoing work to be billed by hour or on an engagement basis. Getting a written engagement letter helps avoid surprises.

How long does a tax audit usually take in Poland?

Audit timelines depend on the scope and complexity of the case. A routine VAT audit can span weeks to a few months. A more complex dispute may extend longer, depending on cooperation and evidence availability.

Do I need a Polish-licensed auditor for financial statements?

Poland requires licensed auditors for certain statutory audits and opinions. If your financial statements fall under mandatory audit criteria, engage a biegły rewident who holds current credentials and oversight.

What documents are usually requested during an accounting audit in Proszowice?

Auditors typically request ledgers, journals, bank statements, invoices, contracts, depreciation schedules, and tax declarations. Having digital copies organized by period speeds up the process.

Can an attorney help with cross-border accounting issues?

Yes. If your Polish subsidiary uses IFRS or faces cross-border regulations, a lawyer with accounting expertise can coordinate with local auditors and ensure compliance across jurisdictions.

What should I do if I disagree with an auditor’s opinion?

Consult a lawyer to evaluate grounds for challenge, potential reform of the financial statements, and any regulatory or court avenues. Documentation and timely action are crucial.

Is it possible to verify a local auditor’s credentials in Poland?

Yes. Auditors are registered and supervised bodies maintain licensing and disciplinary records. Your counsel can help verify credentials and identify any past disciplinary actions if relevant to your case.

5. Additional Resources

• Gov.pl - Ministry of Finance - Official guidance on JPK reporting, VAT obligations, and other tax administration details. Government of Poland - Finanse
• Gov.pl - JPK_V7M and JPK_V7K - Detailed pages explaining the requirements and timelines for VAT reporting. JPK_V7M • JPK_V7K
• ISAP Sejm - Official Acts Repository - Access to the text and amendments of the Accounting Act and the Auditors Act. ISAP Sejm

6. Next Steps

1. Define your needs and timeline. Identify whether you require advisory, procedural representation, or an audit engagement.
2. Collect key documents. Prepare financial statements, tax returns, and correspondence related to audits or disputes.
3. Search for local accounting and auditing lawyers in Proszowice or nearby Kraków County. Check credentials and client reviews where available.
4. Schedule an initial consultation. Bring all relevant documents and questions about scope, fees, and timelines.
5. Obtain a written engagement proposal. Confirm the scope of work, fees, and expected deliverables in a formal letter.
6. Agree on a communication plan. Establish how updates will be provided and how deadlines will be met.
7. Begin work with a clear milestone plan. Track progress against timelines and adjust as needed.