Poland: Changes to the rules for signing financial statements

The bill proposes that financial statements are to be signed by a person responsible for bookkeeping, and a manager of a reporting entity.

A bill would revise the rules governing the signing of financial statements.

A bill submitted in the Sejm would revise the rules governing the signing of financial statements.

The bill proposes that financial statements are to be signed by:

  • A person responsible for bookkeeping, and
  • A manager of a reporting entity, and when the managing body is composed of several members, by all members of that managing body or one person who is a member of this body

Read a September 2021 report (Polish and English) [PDF 300 KB] prepared by the KPMG member firm in Poland