Does JMFC conduct EU project audits for companies in the Tricity area?

Yes. JMFC carries out audits of EU-funded projects (FEnIKS, FENG, NCBiR, PARP). The audit report is prepared in accordance with the requirements of the managing authority.

PANA-registered statutory auditor · Tricity audit services

Financial statement audit Tricity – statutory audit in the Tricity area

Financial statement audit Tricity, IFRS consolidation packages and EU project audits for companies based in the Tricity area and Pomerania. Direct contact with a PANA-registered statutory auditor, with the audit model agreed on site, hybrid or remote depending on audit complexity and documentation availability.

✉ Book a free consultation ▶ Scope of services

No commitment • 20 minutes • quick situation assessment

PANA register Statutory auditor no. 12933 Direct contact with the auditor

Financial audit Tricity – statutory auditor JMFC

📋 Statutory audit for companies in the Tricity area and Pomerania

20+

years of experience

PANA

100%

compliance with Polish audit standards

1✓

auditor – direct engagement

Tricity market

Tricity - business centre of Pomerania

The Tricity area combines services, port logistics, international trade, real estate and technology. For many entities this means complex revenue processes, inventories, investment projects and reporting to owners or capital groups.

Ports

Strong market for logistics, international trade, services and real estate

№1

Tricity - key business hub of Pomerania

IFRS

Many entities report to foreign groups under IFRS or US GAAP

12933

Statutory auditor register number maintained by PANA

Scope of services

Financial audit Tricity:
scope of the financial statement audit

The scope is tailored to the entity's reporting framework, ownership structure and audit risk profile - from standalone Polish GAAP audits to group reporting, IFRS packages and consolidated financial statements. See also the main service page: financial audit.

Standalone audit under UoR and Polish standards

Full audit under the Polish Accounting Act (UoR), Polish accounting standards and Polish audit standards (KSB). Auditor's report and opinion delivered to the approving body within the statutory deadline.

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Consolidated reporting, IFRS packages and group audit

Review of consolidation packages and data of subsidiaries reporting to a foreign parent under IFRS, US GAAP or group-specific accounting policies. Coordination with the group auditor.

🏠

EU project audits

Audit of expenditure eligibility for projects funded by FEnIKS, FENG, NCBiR and PARP. Auditor’s report prepared in line with the managing authority’s requirements.

🔍

Agreed-upon procedures & attestation

Agreed-upon procedures (AUP), review of interim financial statements and opinions for financial institutions or investors.

Benefits of audit

What does a financial statement audit
give beyond compliance?

A well-run audit does not end with the audit opinion. It gives management, owners and financing parties an independent view of reporting quality and highlights areas that should be improved before the next year-end close.

🔍

Independent verification of numbers

The audit confirms whether the financial statements fairly present the entity's assets, financial position and result.

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Credibility with banks and investors

An auditor's opinion supports discussions with banks, investors, foreign shareholders or counterparties requiring independently verified data.

⚙

Better year-end close

The audit identifies gaps in documentation, accounting policies, disclosures and reconciliations before they become recurring closing issues.

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Readiness for consolidation and group reporting

For subsidiaries, the audit helps align standalone financial data with the consolidation package, IFRS adjustments and group auditor requirements.

Audit process

How does the financial statement
audit process work?

The process is planned to minimise disruption for the finance team while ensuring sufficient appropriate audit evidence. The scope depends on the scale of operations, risk profile and documentation availability.

Step 1

Obligation check and quote

Assessment of thresholds, group structure, deadlines and required procedures. This drives the timeline and fee proposal.

Step 2

Planning and risk assessment

Materiality, risk areas, document request list and procedures requiring on-site work are agreed before fieldwork starts.

Step 3

Interim and final audit work

Controls testing, balance reconciliations, review of financial statements, disclosures and key accounting estimates.

Step 4

Report and recommendations

Discussion of adjustments, issuance of the auditor's report and practical observations for management and CFO.

Looking for a statutory auditor in the Tricity area?

Free consultation - we will discuss scope, timeline and pricing. Response within 24 hours.

✉ Book a consultation 📞 +48 502 960 170

Audit model

Tricity audit firm:
on-site, hybrid or remote model

The audit model is agreed during planning: on site, hybrid or remote. The decision depends on financial statement complexity, the quality of document flow, finance team availability and procedures that require work at the client's premises.

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One statutory auditor throughout the engagement

The engagement is not passed between changing team members. The audit is led directly by PANA-registered statutory auditor Jakub Marszałek (no. 12933).

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Hybrid where it improves evidence quality

Analytics and reconciliations can be handled remotely, while documentation-heavy areas, inventory or first-year audits may require planned on-site work.

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Experience with Tricity-based entities

Experience with financial services, pharma, real estate, FMCG and Polish subsidiaries of foreign groups.

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Clear timeline and communication

No hidden fee mechanics, agreed document lists and direct communication throughout the audit.

Auditor visit

Remote where efficient,
on site where audit evidence matters

A hybrid audit is not an online-only audit. The on-site visit is used to collect source documentation, discuss the year-end close and perform procedures that should not be handled only remotely.

Document collection

During the visit we can review contracts, minutes, project files, confirmations and supporting materials that are not practical to exchange only through an electronic workflow.

Meetings with the finance team

Direct discussion with management, accounting and process owners speeds up explanations and reduces the number of later clarification rounds.

On-site procedures

The visit is scheduled for inventory observation, control walkthroughs, documentation review or any area where material audit evidence requires direct access.

In practice:

The goal is not to move the entire audit to the client's office. The goal is one well-prepared visit that gathers missing evidence and resolves matters that need business context.

Audit thresholds

When is a financial statement audit mandatory?

For many companies the audit obligation follows Art. 64 of the Polish Accounting Act. For continuing entities, the key practical test is meeting at least two out of three criteria for the preceding financial year.

Art. 64 UoR criterion	Threshold	Practical reading
Average annual employment in full-time equivalents	50 FTE	Calculated as average employment for the year, not a one-day headcount.
Total assets at year-end	equivalent of EUR 3,125,000	PLN conversion depends on the relevant exchange rate and year assessed.
Net revenue from sale of goods and products plus financial operations	equivalent of EUR 6,250,000	Compare the data before year-end close so auditor appointment is not left too late.

Some entities are audited regardless of thresholds, for example selected financial institutions, joint-stock companies and entities subject to special reporting requirements. Read more: audit thresholds for 2025 financial statements.

FAQ

Frequently asked questions
from Tricity-based companies

Does a statutory auditor have to be based in the Tricity area?▾

No. What matters is PANA registration, independence, experience and audit process organisation. JMFC works on site, in a hybrid model or remotely, depending on audit complexity and documentation availability.

Can JMFC audit a foreign subsidiary based in the Tricity area?▾

Yes. JMFC has experience with Polish subsidiaries of foreign groups, including IFRS consolidation packages, coordination with the group auditor and dual UoR / group-standards reporting.

How does the hybrid audit model and on-site visit work?▾

Part of the documentation is shared electronically. The on-site visit is used to collect source documents, meet the finance team, observe inventory or review selected controls and other evidence-heavy areas.

Does JMFC conduct EU project audits for Tricity companies?▾

Yes – projects funded by FEnIKS, FENG, FERC, NCBiR and PARP. The audit report meets the requirements of the managing authority.

When should a Tricity company appoint an auditor?▾

Ideally 3–4 months before the planned date of approving the financial statements. For a December year-end, contact us in October or November so we can plan interim work and avoid a rush in Q1.

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