The Accounting Standards Committee operates to the Minister of Finance on the basis of relevant provisions of the Polish law. It gathers specialists in the field of accountancy from the Ministry of Finance, the Ministry of Treasure, the National Bank of Poland, the Financial Supervision Commission and professional accountancy organizations (the Accountants Association in Poland and the National Chamber of Statutory Auditors.
The main tasks of the Committee include:
1. Issuing national accounting standards and reviewing and updating existing standards,
2. Issuing opinions in problematic issued in the field of accounting,
3. Giving opinions on bills of law in the scope of accounting,
4. Analyzing and giving opinions about the drafts of the International Accounting Standards and the drafts of their amendments,
5. Cooperating with international standard setters in the scope of accounting,
6. Undertaking other activities aimed at harmonization and standardization of the principles of accounting.

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