THE ROLE OF THE POLISH AGENCY FOR AUDIT OVERSIGHT AND COMMON COURTS IN DISCIPLINARY PROCEEDINGS AGAINST STATUTORY AUDITORS: DE LEGE LATA AND DE LEGE FERENDA REMARKS
THE ROLE OF THE POLISH AGENCY FOR AUDIT OVERSIGHT AND COMMON COURTS IN DISCIPLINARY PROCEEDINGS AGAINST STATUTORY AUDITORS: DE LEGE LATA AND DE LEGE FERENDA REMARKS

Summary/Abstract: This article is of a scientific and research nature, covering the role of the Polish Agency forAudit Oversight (Polska Agencja Nadzoru Audytowego – PANA) and common courts indisciplinary proceedings against statutory auditors. The research aims to determine whetherthe provisions of Directive 2006/43/EC and Regulation (EU) 537/2014 justify assigning theaforementioned Agency the status of an authority for proceedings concerning disciplinaryoffences committed while performing assurance or related services in compliance with nationalprofessional standards. The provisions of European Union law regarding the role of publicsupervision bodies of auditors and audit firms are analysed, and the results are compared withthe constitutional and systemic conditions for shaping the norms of disciplinary proceedings.Some de lege ferenda proposals regarding the regulation of disciplinary proceedings bodies inmatters concerning statutory auditors are put forward.

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