Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
XII K 151/23 AI generated

Court imposes fine and invalidates audit report for auditor violating professional standards.

Case Number XII K 151/23
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court found the auditor guilty of disciplinary misconduct for issuing an audit report prematurely and failing to assess internal control risks adequately. While the auditor argued for leniency based on cooperation and financial hardship, the court upheld the 4,000 zloty fine and declared the audit report non-compliant. The decision emphasizes that the penalty serves both general and individual prevention goals while remaining proportional to the auditor's income.

Legislator headnote

AI generated

Ustawa o biegłych rewidentach art. 139 ust. 2 pkt 1; art. 159 ust. 1 pkt 2; art. 159 ust. 5; art. 159 ust. 8; ustawa o rachunkowości art. 45 ust. 1g; ustawa o biegłych rewidentach art. 83: The court may impose a monetary fine and declare an audit report invalid for violations of professional standards, provided the penalty is proportional and does not exceed the degree of fault.

Keywords

AI generated
disciplinary misconduct auditor standards audit report validity monetary fine proportionality principle internal control risk professional standards

Cited Legislation

AI generated
art. 139 ust. 2 pkt 1 ustawy o biegłych rewidentach
art. 159 ust. 1 pkt 2 ustawy o biegłych rewidentach
art. 159 ust. 5 ustawy o biegłych rewidentach
art. 159 ust. 8 ustawy o biegłych rewidentach
art. 45 ust. 1g ustawy z dnia 29 września 1994 r. o rachunkowości
art. 83 ustawy z dnia 11 maja 2017 r. o biegłych rewidentach
art. 387 k.p.k
AI generated
II AKa 462/24
Court partially allowed appeal against auditor's disciplinary penalty, reducing fine to warning and removing public name disclosure.
II AKo 84/25
Appeal court upheld disciplinary fine for auditor, correcting a clerical error in the offense description.
II KK 134/22
Supreme Court quashes mandatory order for accountant omission due to unresolved factual doubts about resignation date.
III K 353/23
Court imposes 3000 PLN fine on auditor for audit negligence and procedural violations under Polish law.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text