III K 353/23
AI generated
Court imposes 3000 PLN fine on auditor for audit negligence and procedural violations under Polish law.
Poland (PL)
Legislator summary
AI generatedThe District Court in Wrocław convicted the auditor T. B. of disciplinary offenses for failing to gather sufficient evidence and conducting an audit without adequate resources. The court found the defendant guilty of violating accounting standards and audit regulations, resulting in a monetary penalty. Consequently, the court ordered a 3,000 PLN fine and shifted 2,500 PLN in procedural costs to the defendant.
Legislator headnote
AI generatedUstawa o biegłych rewidentach z 2009 r.; Ustawa o rachunkowości: The court established that auditors are liable for monetary fines when they fail to collect sufficient evidence or conduct audits without adequate resources, constituting a disciplinary offense punishable under the relevant statutes.
Keywords
AI generated
auditor disciplinary offense
audit negligence
monetary fine penalty
accounting standards violation
procedural audit failure
Cited Legislation
AI generatedUstawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym
Ustawa z dnia 29 września 1994 r. o rachunkowości
art. 387 k.p.k
art. 4 § 1 k.k
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