Best Accounting & Auditing Lawyers in Sandomierz

About Accounting & Auditing Law in Sandomierz, Poland

Sandomierz is subject to the same national accounting and auditing law as the rest of Poland. Key rules are set by Polish statutes and implemented by national authorities, while local offices in Sandomierz - such as the local tax office and municipal administration - handle practical matters and local filings. Accounting and auditing law governs how businesses and organizations record transactions, prepare financial statements, maintain books, and when independent audits are required. In addition to accounting rules, tax law and regulations on statutory auditors shape what companies must report and how they are reviewed. If you run a business, manage nonprofit accounts, or are a stakeholder in a company in Sandomierz, those legal frameworks determine record-keeping, reporting deadlines, audit obligations, and liabilities for errors or fraud.

Why You May Need a Lawyer

Accounting and auditing matters often cross into legal territory. You may need a lawyer when:

• you face a tax audit or administrative inspection by the tax office and need representation;
• there is a dispute about the correctness of financial statements or alleged accounting errors;
• your company is subject to a statutory audit and disagreements arise with the auditor or audit firm;
• you suspect fraud, embezzlement, or financial misconduct and need forensic accounting plus legal action;
• you need help restructuring, insolvency, or bankruptcy where accounting records are central evidence;
• you must respond to administrative penalties, fines, or criminal fiscal charges related to accounting or tax matters;
• you require contracts, transfer pricing documentation, cross-border transaction advisory or compliance checks that affect accounting treatment;
• you are involved in shareholder disputes, business sale or acquisition where financial statements and audit opinions are contested.

A lawyer experienced in accounting and auditing law can represent you before courts and administrative authorities, coordinate with statutory auditors and tax advisors, and help limit legal and financial exposure.

Local Laws Overview

Key legal frameworks and concepts relevant in Sandomierz include:

• Accounting Act - the main statute governing bookkeeping, preparation of annual financial statements, and record retention requirements. It sets accounting principles, valuation rules, and who must keep full accounting records.
• Act on Statutory Auditors, Audit Firms and Public Supervision - regulates who may perform statutory audits, licensing of auditors, audit firm rules, and public oversight mechanisms. The National Chamber of Statutory Auditors supervises the profession.
• Tax law family - corporate income tax, personal income tax, value added tax, and the Tax Ordinance regulate tax calculation, reporting, deadlines, audits, and administrative procedures. Tax rules determine how accounting items affect tax liability.
• National Court Register (KRS) and company law - filings to the KRS often require approved financial statements or auditor opinions in certain cases. Company law aspects influence accounting for mergers, dissolutions and shareholder liabilities.
• Administrative and criminal provisions - administrative fines and, in serious cases, criminal fiscal liability can arise from false accounting, tax evasion, or failure to keep required records.
• Local administrative practice - the local Tax Office in Sandomierz and regional authorities apply national law in audits and enforcement. Administrative procedures and expectations can vary in practice, which is why local experience matters.
• Professional standards and guidance - accounting standards, interpretations, and professional guidance from bodies such as the Accounting Standards Committee and the National Chamber of Statutory Auditors affect day-to-day accounting and audit practice.

Thresholds, exemptions, and exact deadlines are set in law and can change. Many obligations depend on company size, legal form, and whether an entity is a public-interest entity. For precise obligations check current statutes or consult a professional.

Frequently Asked Questions

Do I always need an audit for my company in Sandomierz?

Not always. Audit requirements depend on the size, legal form, and activity of your company. Certain entities, such as public-interest entities and companies that exceed statutory size thresholds for two consecutive years, must have statutory audits. Smaller entities may be exempt or have simplified reporting obligations. Confirm current thresholds and exemptions with a qualified advisor.

Who is allowed to perform a statutory audit?

Only licensed statutory auditors and audit firms registered under the law may perform statutory audits. The profession is regulated and supervised. Auditors must meet professional qualifications and follow auditing standards.

What should I do if the tax office opens an audit for my company?

Gather relevant accounting records and documents, notify your accountant and legal advisor immediately, and prepare a clear internal statement of issues. A lawyer or tax advisor can represent you during the audit, help prepare responses to information requests, and advise on legal risks and potential remedies.

Can accounting errors lead to criminal charges?

Significant or intentional false accounting that results in tax evasion or fraud can lead to administrative penalties and, in serious cases, criminal charges. Minor or inadvertent errors are usually handled through corrections, additional tax assessments, and fines. Legal representation is important if there is a risk of severe sanctions or criminal proceedings.

How long must I keep accounting records?

Polish law sets minimum retention periods for different types of accounting documents. Retention periods are typically several years and vary by document type and tax purpose. Retaining clear, well-organized records is essential, because missing documentation can increase exposure during an audit.

Can I change an already submitted financial statement?

Corrections are possible in certain circumstances. Depending on the type of error and timing, you may need to prepare corrected financial statements, submit explanations to authorities, and adjust tax returns. Significant changes may trigger review or further inquiry by auditors or tax authorities.

What is the role of a statutory auditor during a dispute?

An auditor issues an opinion on financial statements based on audit work. If there is a dispute about the auditor's opinion, parties can seek clarification from the audit firm, file complaints with the National Chamber of Statutory Auditors, or use the auditor report as evidence in administrative or court proceedings.

Should I hire a lawyer or a tax advisor for accounting problems?

Both professions play different roles. Tax advisors provide tax-specific and technical advice and can represent clients before tax authorities in many administrative matters. Lawyers handle litigation, constitutional and criminal matters, corporate disputes, and legal strategy. For complex cases you may need a team that includes both.

How much does legal assistance cost for accounting or auditing cases?

Costs depend on complexity, scope, and the type of representation needed. Many lawyers offer an initial consultation and may charge by the hour, fixed fee for defined tasks, or a retainer. Ask for a written fee agreement and a scope of work before engagement.

How do I find a qualified auditor or lawyer in Sandomierz?

Seek professionals with relevant local experience and proper credentials - licensed statutory auditors for audits, certified tax advisors for tax representation, and experienced attorneys for legal disputes. Check professional registries, chamber memberships, and local references. An initial meeting will help you assess experience, approach, and fees.

Additional Resources

• Ministry of Finance - sets tax policy and issues regulations affecting accounting and taxation.
• National Chamber of Statutory Auditors - professional body overseeing auditors and audit firms.
• Krajowa Administracja Skarbowa - national tax administration that conducts audits and enforces tax law; the local tax office in Sandomierz handles regional matters.
• Accounting Standards Committee - issues guidance and interpretations for accounting practice in Poland.
• National Court Register (KRS) - registry where many company filings and financial statements are filed.
• National Chamber of Tax Advisers and bar associations - professional organizations for tax advisors and lawyers who can assist with representation.
• Voivodeship and municipal offices - local administrations may issue information about local tax practice and filing procedures.

Contact these institutions or consult their published guidance for current rules and lists of registered professionals. Professional organizations can help you verify credentials of auditors, tax advisors, and lawyers.

Next Steps

If you need legal assistance with accounting or auditing issues in Sandomierz follow these steps:

1. Gather documentation - assemble financial statements, ledgers, tax returns, contracts, auditor reports, and any correspondence with authorities.
2. Assess the issue - determine whether the matter is primarily an accounting correction, tax dispute, audit disagreement, alleged fraud, or corporate dispute.
3. Choose the right professionals - look for a lawyer with experience in accounting, tax disputes, or corporate law and, when needed, a licensed statutory auditor or tax advisor.
4. Request an initial consultation - discuss facts, likely outcomes, process, timelines and fees. Ask about previous similar cases and references.
5. Agree scope and engagement terms - sign a clear engagement letter that sets out services, fees, confidentiality and communication expectations.
6. Coordinate a response - under lawyer guidance, prepare submissions, corrections, or defenses, and maintain open communication with auditors and authorities.
7. Consider dispute resolution - explore negotiation, administrative appeal, mediation, or court action depending on risks and objectives.

Prompt action and professional coordination reduce legal and financial risk. If you are unsure where to start, an initial meeting with a local attorney or tax advisor will help you map out a tailored plan for Sandomierz circumstances.