What qualifications should an accountant in Poland have?

According to the current regulations in Poland, there are no statutory requirements regarding the education or qualifications of accountants. Essentially, anyone can become an accountant in Poland regardless of their education. Polish accountants should, of course, perform their services in compliance with the applicable accounting regulations. For professional bookkeeping services, this is governed by the Polish Accounting Act (consolidated text, Journal of Laws of 2023, item 120 as amended). A good Polish accountant is also familiar with Polish tax laws and other legal areas they might encounter while providing accounting services. An accountant is not a lawyer, but just as a good lawyer serving business entities should have basic knowledge of accounting, a good accountant should have basic legal knowledge. For this reason, Polish accountants participate in continuous training to enhance their skills and qualifications, especially in areas where laws frequently change. Legal regulations in Poland change very often and are often unclear, making continuous professional development and participation in accounting training essential.

What qualities should a good Polish accountant have?

A good Polish accountant should be reliable, diligent, and committed to the interests of the entity for which they provide accounting services. Punctuality and meticulousness are also important qualities of a good Polish accountant. Communication skills, logical thinking, and precision are necessary to perform accounting services well in Poland. Accounting services include not only bookkeeping and maintaining other records but also submitting declarations to Polish tax offices (and others). Accounting also involves client interaction and the ability to explain and convey information in an easy-to-understand manner. Often, a trust-based relationship develops between the client and the Polish accounting office (accountant). One of the worst things an accountant can do is undermine this trust. Not everyone feels comfortable in this profession, and not everyone is suited to perform this job.

What are the requirements to run an accounting office in Poland?

The requirements for running an accounting office only concern the professional maintenance of accounting books. These requirements are related to the accountants providing such services and liability insurance. According to Article 76a of the Polish Accounting Act of November 4, 2022 (consolidated text, Journal of Laws of 2023, item 120 as amended), professional bookkeeping is a business activity. Such activities can only be performed by individuals who:

– Have full legal capacity;

– Have not been convicted by a final court judgment for offenses against the credibility of documents, property, economic turnover, money and securities, tax offenses, or offenses specified in Chapter 9 of the Accounting Act.

Individuals (entrepreneurs) engaged in professional bookkeeping should have liability insurance for damages caused in connection with this activity (for damages resulting from actions or omissions in maintaining accounting books). The minimum guaranteed sum of liability insurance for one event covered by the insurance contract is the equivalent of 10,000 euros in PLN.

The above are the only statutory requirements currently necessary to run an accounting office. These requirements do not apply to services that do not involve professional bookkeeping (e.g., Tax Revenue and Expense Ledger, filing PIT returns, or other accounting services). Therefore, there are no requirements regarding the organizational-legal form in which an accounting office should operate in Poland, the qualifications of the employees (accountants) employed by the office, or the owner or partners if the office is run as a sole proprietorship or partnership. There are also no requirements regarding the technical equipment an accounting office should have.

Can accounting be performed without a Polish certificate?

Currently, accounting can be performed without any Polish accounting certificate. There are no statutory regulations in this regard at present. Therefore, there are no legal provisions in Poland concerning the certification of accounting offices or the services provided by such offices (accounting certificates).

Our Polish accounting office operates under the name PRWT Accounting and Business Services LLC https://prwt.pl/en/ We have two offices, the main one in Kraków and another in Warsaw. Feel free to contact us.

If you are looking for bookkeeping services we offer, contact us:

Accounting Office / Accounting Kraków

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl

Accounting Office / Accounting Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl