JMFC CFO Lab

Does your company require a statutory audit?

Check under Art. 64 of the Polish Accounting Act. EUR/PLN rate fetched automatically from NBP Table A — last business day of the financial year.

Live NBP rate 2024 & 2025+ thresholds Art. 64 AoA PANA No. 12933

Open calculator Book a consultation

Statutory auditor PANA

EUR & PLN thresholds

Free calculator

Live rate update

📅

Financial year end date

Enter the last day of the financial year preceding the audited statements. The calculator fetches the correct EUR/PLN rate and converts the statutory thresholds accordingly.

Financial year end date

Last day of the year for which you are assessing the audit obligation

NBP EUR/PLN rate

—

Enter date

🏢

Legal form & financial data

Legal form / entity type

Some legal forms are subject to mandatory audit regardless of financial thresholds

Total assets

PLN

Balance sheet total at year-end

Net revenue from sales

PLN

For the financial year (P&L)

Average annual employment

FTE

Full-time equivalent headcount

☑️

Additional mandatory triggers

IFRS financial statements Entities applying IFRS are subject to mandatory audit (Art. 45(1a) of the Accounting Act) Merger or demerger during the financial year Statements prepared for merger or demerger purposes are subject to audit (Art. 499 § 2 of the Commercial Companies Code) Consolidated group financial statements Annual consolidated statements of capital groups are always subject to audit (Art. 64(1) of the Accounting Act)

EUR/PLN rate (NBP Table A)

—

Enter financial year end date

Assets

—

✓

Revenue

—

✓

Employment

50 FTE

✓

Thresholds exceeded—

Legal form—

Audit obligation—

Questions after calculating?

A PANA statutory auditor will clarify your specific situation — free initial consultation.

🕑 Book a free consultation

This calculator is for informational purposes only and does not constitute legal or audit advice. Thresholds derive from Art. 64(1)(4) of the Polish Accounting Act and are expressed in EUR, converted at the NBP Table A rate on the last business day of the financial year preceding the audited statements. The mandatory audit requirement applies unconditionally to, among others: banks, credit unions (SKOK), insurance companies, joint-stock companies (S.A., S.K.A.), listed companies, investment and pension funds, brokerages, as well as entities applying IFRS/IAS, participating in mergers/demergers, and capital groups. If in doubt, consult a licensed statutory auditor. | Jakub Marszałek Audyt • +48 502 960 170 • office@jmfc.pl

More tools

Other CFO calculators

💧

Cash Release Calculator

Unlock cash from working capital

📊

All tools

CFO Lab & accounting calculators

📋

Financial audit

Statutory audit by JMFC

Questions about your audit obligation?Free consultation with a statutory auditor

Book →