audits that are required to be performed under the Commercial Companies Code. The scope of services also includes services related to the design, improvement and verification of internal control systems.
The audit activity of the CNKP includes the following activities:
- audits and reviews of financial statements prepared in accordance with the Accounting Act,
- audits and reviews of financial statements prepared in accordance with the International Financial Reporting Standards,
- audits and reviews of financial information prepared in accordance with the accounting principles of the capital group (IFRS, HGB, US GAAP),
- audits that are required to be conducted under the Commercial Companies Code,
- agreed upon procedures aimed at verifying selected areas of particular interest to the management board or owners,
- conversion of financial statements prepared in accordance with the Polish Accounting Act into statements prepared in accordance with international regulations (HGB, IFRS),
- support in the processes of consolidation of financial statements,
- support in the design, improvement and verification of internal control systems, also in terms of reducing the risk of fraud,
- advice on finance and accounting, including advice on transformations and mergers of companies,
- training courses in the Accounting Act and International Financial Reporting Standards.
