NIK Poland Introductory Professional Training for Auditors Jacek Jezierski

NIK/Poland Introductory Professional Training for Auditors Jacek Jezierski, President Tallinn, 6 September 2007

Certification of auditors • chartered accountants – private sector • two categories of staff in NIK • no external certification for state auditors

Provisions of NIK Act • Article 68 (excerpts) – An employment relationship with an auditor or audit supervisor shall be established upon nomination, preceded by an employment contract signed for no more than 3 years, subject to paragraph 6. – The nomination shall be subject to the Professional Training for Auditors followed by an examination passed before an Examination Board appointed by the President of the Supreme Chamber of Control. – The President of the Supreme Chamber of Control may, in cases justified by qualifications or professional experience, nominate the auditor or audit supervisor without a prior employment contract nor the necessity to undergo the Professional Training for Auditors.

Organisation of Professional Training for Auditors • in its current form it evolved in 1996 (significantly reviewed in 2002)

Organisation of Professional Training for Auditors • developed in-house • in-house and external instructors

Organisation of Professional Training for Auditors • theory + practice • audit procedure • accountancy • finance • economics • law

Organisation of Professional Training for Auditors • usually after ca. 1 year of employment • 5 X 2 -week sessions in NIK training centre (ca. 420 hs) • parallel audit practice under tutor’s guidance • written and oral examination • attended also (not frequently) by some staff from other public bodies

Nomination • Special form of employment – greater stability