Certified Auditor · No. 12933 · PANA

Financial audit
that protects
your board

I help companies with financial statement audits, management reporting, consolidation, and interim CFO support. I work as an independent certified auditor with Big4 and mid-tier firm experience.

  • Financial statement audit under PAS, IAS/IFRS, US GAAP
  • Consolidation, management reporting, controlling
  • Interim CFO – financial function support during organisational change
  • Accounting emergency and advisory in urgent financial situations
Check if you need an audit Book a free consultation
No obligation • 20 minutes • quick assessment
20+
Years of audit experience
150+
Audit and financial projects
8+
Sectors served
PANA
No. 12933 · certified auditor
Services

Audit, controlling and financial support for management

I specialise in financial statement audits, management reporting and interim CFO support. Below are the core areas of engagement.

🏛️

Financial audit

Statutory and voluntary financial statement audit under PAS, IAS/IFRS and US GAAP. Reliable auditor's opinion and management report for owners and boards.

More about audit →
👔

Interim Finance Manager / Interim CFO

Temporary takeover of the CFO function when your finance director leaves, during reorganisation or an urgent competency gap. On-site or remote.

Learn more →
🌍

Consolidation & IFRS support

Support in preparing consolidation packages, IFRS or US GAAP transformation and group financial reporting for international head offices.

Learn more →
🚑

Accounting Emergency

Rapid expert support for urgent accounting and financial problems — when your company needs help immediately, without waiting.

Learn more →
📊

Management reporting & controlling

Building and optimising management reporting, accounting policy review, and support implementing financial controls tailored to the company's structure.

Learn more →
🔬

Financial X-Ray

In-depth diagnosis of a company's financial health — I detect risks, weak points and recommend corrective actions. For management, investors or new owners.

Learn more →
Industries

Audit and controlling for selected industries

Each industry's accounting specifics matter. I know the risks and standards of every sector I work in.

🏗️
Real Estate IFRS 16 leasing, SPV, investment property valuation
⚡
Energy Renewable assets, PPA contracts, regulatory accounting
🚛
Transport & Logistics HGB, fleet leasing, freight settlements
📡
Media & Technology IFRS 15, R&D, PAS→IFRS transformation for investors
🏭
Industry & Manufacturing Inventory valuation, fixed assets, long-term contracts
🛒
Retail & FMCG Trade margins, inventory management, retail chain settlements
🚗
Automotive Warranties, dealer networks, IFRS 16 leasing
🏥
Healthcare NFZ contracts, medical facility budgeting
When we act

When to engage JMFC support

I work with companies at specific, demanding moments — not only when a statutory audit is due.

01

Your company is subject to a mandatory audit

If your company has crossed statutory thresholds, a statutory audit is required. I conduct it rigorously, with a report for management.

02

CFO or chief accountant leaves mid-year

I temporarily take over the CFO function or accounting support — without disruption or reporting risk.

03

The group expects reporting or consolidation packages

I prepare consolidation packages under HGB, IFRS, US GAAP or the group's standards — on time and in the expected format.

04

Management needs better financial control and reporting

I implement or improve management reporting and controlling — so you have the data needed for sound decisions.

05

The company is preparing for an audit or due diligence

I help prepare documentation, clarify risks and improve processes before an auditor or investor reviews the books.

Jakub Marszałek – Biegły Rewident, JMFC
Jakub Marszałek
Certified Auditor · Jakub Marszałek Audyt
PANA registry No.: 12933
About Me

Jakub Marszałek — certified auditor and financial adviser

I am Jakub Marszałek, a certified auditor registered with PANA under No. 12933. Over 20 years of experience in financial statement audits, capital group reporting and supporting management in finance and control.

I built my career in leading Big4 and mid-tier audit firms, conducting audits for clients in real estate, energy, retail, transport and manufacturing. Today I work as an independent certified auditor — with the flexibility of an adviser and the precision of a seasoned auditor.

Statutory and voluntary audits under PAS, IAS/IFRS, US GAAP and NAS
Consolidation and reporting for capital groups, including under HGB, IFRS and US GAAP
Management support during CFO transitions, financial reorganisation and transaction preparation
📋 PANA No. 12933
🌍 PL GAAP / IFRS / US GAAP
🏢 Big4 background
Knowledge base

Practical knowledge for management and finance

Statutory obligations

Thresholds for mandatory financial statement audit

When must a company submit its financial statements for audit? Current thresholds and conditions under the Accounting Act — check if this applies to your company.

Read →
Guide

How to prepare your company for a financial audit

A practical guide for management and the chief accountant. What to prepare, what mistakes to avoid and how to ensure a smooth audit process.

Read →
Interim CFO

Interim CFO — when a company needs temporary support

When to engage an interim CFO, what such a collaboration looks like and what results to expect.

Read →
FAQ

Frequently asked questions

When must a company undergo a mandatory financial statement audit?
The audit obligation applies to companies that met at least two of three criteria in the audited year: average annual employment ≥50, balance sheet total ≥€2.5m, net revenues ≥€5m. Joint-stock companies, banks, insurers and funds are always subject. It is worth verifying each year whether your company qualifies.
What does working with a certified auditor look like?
The audit begins with signing the engagement letter and planning — we agree on the timeline and scope. The auditor reviews documentation, performs analytical procedures and detailed tests. After the audit you receive a written opinion and a management report with findings. Duration depends on company size — typically 4 to 10 weeks.
Do you support companies that do not need a full audit?
Yes. I offer financial reviews (voluntary limited-scope audits), support in preparing financial statements, accounting policy advice, and preparation for an audit by another firm. I assess each situation individually.
When is it worth engaging an Interim CFO?
When your CFO leaves, the company is reorganising, preparing for an audit or an M&A transaction — and continuity of the finance function is critical. An Interim CFO maintains financial control without the need to hire a permanent employee immediately.
Do you help with consolidation and reporting for capital groups?
Yes. I prepare consolidation packages under Polish and international standards (IFRS, HGB, US GAAP), support the transformation from PAS to IFRS or US GAAP and produce reports required by foreign head offices. I have experience with European groups and Polish holdings.
Next step

Let's talk about your company's financial needs

Free initial consultation. Tell me about your company — I'll propose the optimal solution.

Book a free consultation 📞 +48 502 960 170