Audit thresholds 2022-2026 — historical table
| Reporting year | EUR/PLN rate | Revenue threshold | Total assets threshold | Headcount threshold |
|---|---|---|---|---|
| 2022 | 4.6899 | PLN 21,896,532 | PLN 10,948,266 | 50 FTE |
| 2023 | 4.4239 | PLN 20,661,530 | PLN 10,330,765 | 50 FTE |
| 2024 | 4.2753 | PLN 19,968,903 | PLN 9,984,451 | 50 FTE |
| 2025 | 4.2731 | PLN 19,958,605 | PLN 9,979,303 | 50 FTE |
| 2026 (based on 2025 data) | 4.2267 | PLN 19,741,785 | PLN 13,208,438* | 50 FTE |
* Thresholds should always be confirmed against the legal wording applicable at the time of decision.
Two out of three — how to count it properly
- Trap 1: prior year, not current year — the audit obligation for year N is generally assessed using year N-1 data.
- Trap 2: headcount means average annual FTE — not the number of people on 31 December.
- Trap 3: revenue means net revenue from sales — not every other operating or financing line.
Important: If the thresholds were met in year N-1, the audit obligation applies to year N even if year N itself turns out weaker.
What to do if you are close to the thresholds
- Recalculate the figures using closed accounting data, not forecast.
- Check whether legal form, merger or group structure changes the basis of assessment.
- Speak to a statutory auditor before the end of the year if you are within a narrow margin around the thresholds.
- Consider reserving auditor capacity even if the final conclusion is not yet certain.
FAQ
Common questions
Do thresholds change every year?▾
Yes. Because the amounts are linked to EUR, the PLN values change with the applicable exchange rate and sometimes with statutory amendments.
If we are slightly below one threshold, are we automatically outside audit?▾
Not necessarily. You still need to test all three metrics and consider whether the entity is audited regardless of thresholds or whether contractual requirements make audit necessary.
See how this applies to your company
If you want to assess what this means for your company, prepare for audit or discuss a specific reporting issue, speak directly with a statutory auditor.
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