Key takeaway:
Audit fees in Poland are not regulated — they depend on the scope of work, not on company size alone. The same revenue figure can correspond to very different fees depending on inventory, group reporting, sector complexity and documentation quality.
Audit fees in Poland are not regulated — they depend on the scope of work, not on company size alone. The same revenue figure can correspond to very different fees depending on inventory, group reporting, sector complexity and documentation quality.
Fee ranges by company type
The table below reflects market practice for statutory audits of Polish entities (spółka z o.o. or spółka akcyjna) as of 2026. All figures are net of VAT.
| Company profile | Typical fee range (net PLN) | Key driver |
|---|---|---|
| Small service or trading company (no material inventory) | 8,000 – 18,000 | Revenue, transaction volume, documentation quality |
| Company with significant inventory (retail, wholesale, distribution) | 15,000 – 30,000 | Inventory count procedures, valuation evidence |
| Manufacturing entity | 18,000 – 40,000 | WIP valuation, cost accounting, production cycle |
| Construction or long-term project company | 22,000 – 45,000 | Percentage-of-completion, contract estimates, provisions |
| IFRS consolidation package (additional to statutory audit) | +5,000 – 20,000 | Package complexity, IFRS vs group GAAP differences |
| EU project audit (standalone) | 5,000 – 18,000 | Project value, programme requirements, documentation volume |
Note on company size: Polish audit law mandates audit for entities meeting two of three thresholds (balance sheet > PLN 2.5m, revenue > PLN 5m, > 50 employees). Small entities near these thresholds tend to be at the lower end of the fee range; large entities well above the thresholds are at the higher end.
What raises the price
The following factors consistently increase the audit fee, regardless of company size:
- First-year audit (+15–30%): The auditor must verify opening balances, communicate with the predecessor auditor and build an understanding of the business and its systems from scratch.
- Inventory valuation: Physical stock counts, WIP costing and finished-goods valuation require significant auditor time and specific expertise. The more complex the inventory (multiple warehouses, third-party locations, perishables), the higher the fee.
- Group reporting: Preparing or reviewing an IFRS consolidation package alongside a statutory audit adds scope. A component auditor coordinating with a group auditor under ISA 600 requires additional procedures and documentation.
- Poor documentation or closing process: If reconciliations are incomplete, trial balances change repeatedly or explanations for estimates arrive late, the auditor spends more time — and charges accordingly.
- Multiple legal entities or foreign branches: Each entity requires separate procedures, separate opinions and potentially separate financial statements.
What lowers the price
Companies can reduce audit cost without reducing audit quality by improving their own processes:
- Structured year-end close: Complete reconciliations, locked trial balance and prepared-by-client schedules before fieldwork starts mean less time spent by the auditor chasing information.
- Experienced finance team: A CFO or chief accountant who understands audit requirements, provides clear explanations and responds promptly reduces iteration cycles.
- Remote or hybrid model: Remote audits eliminate travel costs and allow more efficient scheduling. For most companies this does not reduce audit quality — fieldwork is document-intensive and remote-suitable.
- Continuity: Renewal audits are cheaper than first-year engagements because the auditor already understands the business, its risks and its closing process.
Location and remote audits
With a remote or hybrid audit model, the auditor's physical location has no meaningful impact on pricing. An auditor based outside Warsaw or Kraków who works remotely does not charge a location premium — and does not pass on travel costs. What determines the fee is the scope of work, not the postcode.
For companies in major business centres, see local area pages: financial audit Warsaw and financial audit Łódź.
How to compare quotes
A lower quote is not automatically better. When evaluating audit proposals, check:
- Scope: Does the quote cover the full statutory audit, or only part of it? Are IFRS packages, EU project audits or interim procedures included or excluded?
- Assumptions: Is the quote conditional on documentation quality, number of audit days or other assumptions that could lead to additional fees?
- Who performs the work: Will the engagement partner (statutory auditor) be directly involved in the audit, or will the work be delegated to juniors?
- Timeline: Can the auditor meet your statutory deadline? Bottlenecks in Q1 are common — confirm availability before signing.
Beware of very low quotes: A fee significantly below market range usually implies either a very junior team, very limited scope or assumptions about documentation quality that will trigger additional billing mid-engagement.
FAQ
Frequently asked questions
How much does a financial audit cost in Poland?▾
A typical range for a small service or trading company is PLN 8,000–18,000 net. Companies with significant inventory pay PLN 15,000–30,000, manufacturing entities PLN 18,000–40,000. An IFRS consolidation package adds PLN 5,000–20,000 depending on complexity.
Why does a first-year audit cost more?▾
The first audit requires the auditor to verify opening balances, understand the business and test systems from scratch. This adds 15–30% to the typical fee for an ongoing engagement.
Does the auditor's location affect the price?▾
With a remote or hybrid audit model there is no meaningful location premium. Travel and accommodation costs are either not charged or are minimal. What matters is the auditor's experience with your sector and company type.
Is a cheaper audit necessarily worse?▾
Not always — but a fee significantly below market range usually implies a junior team, a limited scope or assumptions about documentation quality that will trigger additional billing. Always check what is and is not included in the quote.
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