How to choose an accounting firm in Poland: key selection criteria

To choose an accounting firm in Poland, compare service scope, team experience, month-end closing, reporting, backup arrangements, liability insurance and data security before comparing fees. The lowest monthly price may not mean the lowest total cost.

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How should you choose an accounting firm in Poland?

When deciding how to choose an accounting firm in Poland, first define which processes will be outsourced and what financial information management needs. A small company needs a different model from a Polish subsidiary reporting to foreign headquarters, handling several currencies and following a group closing timetable.

The proposal should state who is responsible for bookkeeping, reconciliations, fixed assets, payments, financial statements and management reports. A broad promise of “comprehensive accounting” is not enough.

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What should you verify before signing the agreement?

Focus on:

• team expertise – experience with similar companies, a named lead accountant, backup cover and escalation procedures;
• month-end close – deadlines, regular account reconciliations and reporting dates;
• international reporting – group reporting, chart-of-accounts mapping, intercompany reconciliations and cooperation with foreign finance teams or auditors;
• IT and data security – access rights, backups, data transfers, subcontractors and incident procedures;
• contract terms – core services, extra fees, limits, termination and data handover.

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What formal requirements apply in Poland?

A business providing outsourced bookkeeping services must generally hold professional liability insurance. The minimum mandatory cover is EUR 10,000 per insured event. Larger companies should also assess the actual insured amount and scope of cover against the processes being outsourced.

A Polish Ministry of Finance accounting certificate is not mandatory. Since 10 August 2014, new certificates have no longer been issued. Current expertise, relevant client experience and quality-control procedures are more important selection criteria.

Outsourcing does not remove management’s statutory responsibility. Under Article 4(5) of the Polish Accounting Act, the head of the entity remains responsible for accounting obligations and supervision of the outsourced process.

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How should KSeF access, security and costs be assessed?

For Poland’s National e-Invoicing System (KSeF), establish who retrieves and issues invoices, grants and revokes permissions, and removes access when the engagement ends. If the provider processes personal data for the client, the arrangement should comply with Article 28 of the General Data Protection Regulation (GDPR).

Compare total operating cost, not only the monthly fee. Price can be affected by transaction volumes, foreign-currency settlements, reporting, system integrations, audit support and client-side coordination.

A strong provider should pass four tests: compliance, delivery, control and continuity. Only then does a final price comparison become meaningful.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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