WL Finanse Sp. z o.o. is registered under number 2773 in the : National Chamber of Statutory Auditors (KIBR)
The National Chamber of Statutory Auditors is a professional association of Statutory Auditors that was created by government statute. It was created on 19 October 1991 by the Act on Auditing and Publication of Financial Statements, and Statutory Auditors and their professional association, which came into force on 1 January 1992.
On 13 October 1994, Poland’s Parliament passed a separate Act on Statutory Auditors and their professional association, dedicated exclusively to matters relating to the professional association. In 2009 this Act was replaced by the Act of 7 May 2009 on Statutory Auditors and their professional association, entities authorised to audit financial statements and public scrutiny. Under the above Act, the National Chamber of Statutory Auditors acts on the basis of the provisions of the Act as well as on the provisions in its statute. Membership of the National Chamber of Statutory Auditors is compulsory and commences on the day that a person achieves registration as a certified auditor.
The National Chamber of Statutory Auditors is a member of the International Federation of Accountants (IFAC)
The National Chamber of Statutory Auditors is an incorporated body and is based in the Capital City of Warsaw – www.kibr.org.pl.
The National Chamber of Statutory Auditors has the following main functions:
- Representing Members and protecting their professional interests,
- Setting standards for financial audits,
- Monitoring KIBR members’ professional conduct and application of professional ethics and ensuring that entities that are authorised to audit financial statements comply with legal regulations,
- Participation in the creation of accountancy and auditing procedures,
- Preparation of training materials for candidates wishing to become Statutory Auditors,
- Training and publishing.
Public scrutiny over the work of the National Chamber of Statutory Auditors, the activity of Statutory Auditors and the operation of entities authorised to audit financial statements is carried out by the Audit Supervision Committee.
In relation to the requirement placed on auditing entities to be members of international organisations in order to carry out audits of EU funds, the National Chamber of Statutory Auditors states that it is a member of international accountancy and auditing organisations: in 2001 the National Chamber of Statutory Auditors became a member of the International Federation of Accountants (IFAC), and in 2002 it became a member of Accountancy Europe (FEE).
The National Chamber of Statutory Auditors’ membership of these organisations means that entities that are authorised to audit financial statements, and which are registered members of the National Chamber of Statutory Auditors, comply with the condition of membership of an international organisation.