ROLA POLSKIEJ AGENCJI NADZORU AUDYTOWEGO I SĄDU POWSZECHNEGO W POSTĘPOWANIU DYSCYPLINARNYM BIEGŁYCH REWIDENTÓW. UWAGI DE LEGE LATA I DE LEGE FERENDA
THE ROLE OF THE POLISH AGENCY FOR AUDIT OVERSIGHT AND THE COMMON COURT IN DISCIPLINARY PROCEEDINGS OF STATUTORY AUDITORS. REMARKS ON LAW AS IT STANDS AND AS IT SHOULD STAND

Summary/Abstract: The article in question is of a scientific and research nature and its subject-matter covers role ofthe Polish Agency for Audit Oversight (PANA) and common courts in disciplinary proceedingsof auditors. The aim of the research was primarily to determine whether the provisions of Directive2006/43/EC and Regulation No. 537/2014 justify assigning the aforesaid Agency the status ofan authority for proceedings in matters of disciplinary offenses committed while performingassurance or related services in accordance with national professional standards. The provisionsof European Union law regarding the role of the public supervision body over auditors and auditfirms were analysed and the results of such an analysis of were compiled with the constitutionaland systemic conditions for shaping the norms of disciplinary proceedings. Some de lege ferendaproposal regarding the regulation of the bodies of disciplinary proceedings in matters of statutoryauditors were made.

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