Capital companies must always keep full accounting records.
Accounting Act
Full accounting, financial statements and audit by a statutory auditor.
- Summary
- UoR
- Adopted
- 29 September 1994
- Original publication
- Dz.U. 1994 nr 121 poz. 591
- Summary up to date as of
- October 2026
Key rules
The Accounting Act in brief
Financial statements are prepared within 3 months of the end of the financial year and approved within 6 months.
Accounting records are kept in Polish and in złoty.
The head of the entity (the management board) is responsible for the accounting records, even when they are outsourced to an accounting firm.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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