Who requires audit regardless of thresholds?
The first step is to separate entities that are subject to mandatory audit because of their legal form or regulated activity. For them, threshold analysis is not the deciding factor.
- banks and branches of credit institutions,
- insurance and reinsurance entities,
- cooperative savings and credit institutions,
- entities operating under securities, investment fund or crowdfunding regulations,
- pension funds,
- payment institutions and electronic money institutions,
- joint-stock companies, except those still in formation on the balance sheet date,
- annual consolidated financial statements of capital groups.
When does a company fall into audit for 2026?
For other entities, including most limited liability companies, partnerships and sole proprietorship structures required to keep books, audit becomes mandatory if in 2025 the company met at least 2 out of 3 statutory conditions.
| Condition | Threshold for audit of 2026 statements |
|---|---|
| Average annual headcount | 50 FTE or more |
| Total assets | PLN 13,208,437.50 or more |
| Net revenue from sales | PLN 26,416,875 or more |
The figures above should always be checked against the legal wording and the correct NBP EUR exchange rate applicable to the given year.
How to read the thresholds in practice
It is the prior year that matters
Audit for a given reporting year is usually triggered by data from the preceding year. That means the decision for 2026 depends on 2025 data, not on management’s current-year intuition.
Two out of three are enough
The company does not need to exceed every metric. Meeting two conditions is usually enough to move into mandatory audit.
Other triggers still matter
Even where the thresholds are not fully met, financing agreements, investor expectations, group reporting or special legal status may still require an audit or make one commercially necessary.
What should management do now?
- Confirm whether the entity belongs to a category audited regardless of thresholds.
- Recalculate headcount, total assets and net revenue using closed 2025 data.
- Check financing documents, investor expectations and group reporting requirements.
- If the company is close to the thresholds, speak to an auditor before the market tightens.
What is the risk of missing the obligation?
If the company is subject to mandatory audit and fails to arrange it on time, the issue is not merely administrative. In practice it creates pressure on closing, approval and filing, weakens credibility with banks or investors and raises management responsibility for the reporting process.
Common questions
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.