The Ethics Commission of the Accountants Association in Poland has worked out a milestone document for professional accountants, i.e. the Code of Professional Ethics in Accounting. It is the first document of this kind developed in Poland and addressed to accountants acting in the public interest. The Code regulates the status of the person dealing with accounting, presents limitations on performing accounting profession, and also includes general accounting ethical rules underlying the accounting profession. Professional accountants have an important role to play in society as the investors, creditors, employers, and other business players, together with the government and the public rely on professional accountants for sound financial management and competent advice on a variety of business and tax matters. Ethics plays a curtail part for the accountants as trustworthy partners and advisors for entrepreneurs.
There is a growing number of signatories of the Code of Professional Ethics in Accounting who voluntarily decide to follow it in their professional life.
Individual signatories of the Code (natural persons): 24,449
Institutional signatories of the Code (legal persons): 2,458
Ethics Commission in the terms of office 2019 – 2022
prof. dr hab. Anna Karmańska (Chair)
dr Jan Piątek