Supreme Audit Office (NIK) in Poland – when can NIK audit a private company and how does it differ from a financial statement audit?

The Supreme Audit Office in Poland (Najwyższa Izba Kontroli, NIK) may audit private businesses in specific circumstances, particularly where their activities involve public funds, public property, public procurement or certain forms of state aid. For businesses covered by Article 2(3) of the Act on the Supreme Audit Office, NIK applies the criteria of legality and economy. A NIK audit is separate from both a tax audit and a financial statement audit performed by a statutory auditor.

The Supreme Audit Office (NIK) in Poland is the country’s supreme state audit body. It audits the activities of public entities and, in specific circumstances, private businesses. A NIK audit is intended to establish the facts and assess the audited activity according to the criteria laid down by Polish law.

A private business may be subject to a NIK audit, but this does not give NIK a general right to examine every aspect of every company’s operations. This may apply, among other situations, where a business uses public funds or assets, performs public contracts, carries out tasks entrusted by central or local government, or receives certain forms of public aid. For businesses covered by Article 2(3) of the Act on the Supreme Audit Office, the audit is conducted according to the criteria of legality and economy. It should not be confused with either a tax audit or an audit in Poland performed by a statutory auditor. Each procedure has a different purpose, scope and outcome.

For management, the key question is therefore whether a specific area of the company’s activities falls within NIK’s statutory audit powers. Operating as a private company does not automatically place a business outside NIK’s remit, but neither does it allow NIK to audit any aspect of its operations without a relevant legal basis. The scope of a NIK audit depends on its legal basis and on the connection between the company’s activities and public funds, State or local-government property, or specific financial obligations towards the State. Only after establishing this connection is it possible to determine what the audit may cover and how it differs from other forms of business review, including a financial statement audit.

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Can NIK audit a private business in Poland?

Yes. NIK may audit the activities of a private business in Poland, but only within the limits established by the Constitution of the Republic of Poland and the Act on the Supreme Audit Office. NIK therefore has no general power to examine any aspect of every private company’s operations.

Article 203(3) of the Constitution of the Republic of Poland allows NIK to audit other organisational units and businesses to the extent that they use State or municipal property or funds and fulfil their financial obligations towards the State. More specific circumstances are set out in Article 2(3) of the Act on the Supreme Audit Office. This means, in particular, that operating as a private company does not in itself place a business outside NIK’s audit powers.

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When can NIK audit a company in Poland?

The Act on the Supreme Audit Office identifies circumstances in which a business may fall within NIK’s audit remit. In particular, this may concern companies that:

• perform tasks commissioned or entrusted by the State or a local government unit;
• perform public contracts for the State or local government;
• use State or local-government property, including funds allocated under international agreements;
• receive individually granted aid, sureties or guarantees provided by the State or local government;
• grant or receive public aid subject to monitoring;
• perform tasks relating to universal health insurance;
• fulfil obligations to which the provisions of the Polish Tax Ordinance Act apply, other budgetary dues and obligations relating to off-budget financing and State special-purpose funds, as well as monetary obligations towards the State arising from civil-law relationships.

The statutory scope is broader than situations involving grants alone. Before assessing the risk of a NIK audit, a business should therefore identify the specific connection between its activities and public funds, public property or public-law obligations.

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Does receiving a grant, public aid or a public contract automatically trigger a NIK audit?

No. Meeting one of the statutory conditions means that an audit may be conducted; it does not mean that proceedings are automatically opened against every business meeting that condition.

NIK conducts audits under its annual work plan and may also carry out ad hoc audits. The Act allows audits to be undertaken at the request of the Sejm or its bodies, at the request of the President of the Republic of Poland or the Prime Minister, and on NIK’s own initiative.

For a company receiving public funding, however, the important point is that the use of such funds may provide a legal basis for NIK to audit the relevant area of its activities.

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What can a NIK audit of a private company cover?

For businesses referred to in Article 2(3) of the Act on the Supreme Audit Office, the audit is conducted according to the criteria of legality and economy. This is narrower than the scope applicable to government administration, which NIK may also assess in terms of expediency and integrity. This distinction follows directly from Article 5 of the Act on the Supreme Audit Office.

Depending on the auditor’s position, a NIK audit is conducted on the basis of an official identification card or an official identification card together with an authorisation to conduct the audit. Where an authorisation is required, it specifies, among other matters, the legal basis for the audit, its number and title, the subject matter and period covered, and the name and address of the auditee. This information allows the business to determine the subject and boundaries of the specific audit.

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How does a NIK audit of a company proceed?

Audit proceedings conducted by NIK are intended to establish and document the facts and assess the audited activities against the applicable audit criteria.

NIK auditors have extensive powers. The Act allows them, among other things, to request documents and materials, access databases, conduct physical examinations, call witnesses, request explanations from employees and use the assistance of experts and specialists.

Evidence may include documents, secured items, results of physical examinations, witness testimony, expert opinions, and written explanations and statements. The head of the auditee, or a person authorised by them, has the right to access the audit files and make copies, subject to rules protecting information covered by statutory confidentiality.

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What happens after a NIK audit is completed?

The results are presented in a post-audit statement. This document includes, among other matters, a description of the facts established during the audit, an assessment of the audited activities, identified irregularities, and comments and recommendations concerning their correction.

The head of the auditee may submit substantiated objections to the post-audit statement within 21 days of receiving it. The auditee must also inform NIK how it has addressed the comments and implemented the conclusions contained in the statement, as well as what measures have been taken or why they have not been taken.

The deadline specified in the post-audit statement may not be shorter than 14 days from its receipt. Where objections have been submitted, the period runs from the date on which the auditee receives either a resolution rejecting the objections in full or an amended post-audit statement. If a reasonable suspicion of a criminal offence or misdemeanour arises during the audit, NIK notifies the competent authority. The Act also provides for notification of the relevant authorities where other acts giving rise to statutory liability are identified.

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Is a NIK audit the same as a tax audit in Poland?

No. A NIK audit and a tax audit are separate procedures, although a NIK audit may cover certain financial obligations of a business towards the State.

The Act on the Supreme Audit Office expressly refers to obligations governed by the Polish Tax Ordinance Act. However, NIK audit proceedings themselves are conducted under the Act on the Supreme Audit Office. The result is a post-audit statement containing assessments, comments and, where applicable, conclusions. A NIK audit should therefore not be treated as equivalent to proceedings conducted by a Polish tax authority.

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How does a NIK audit differ from a financial statement audit in Poland?

A NIK audit and a financial statement audit performed by a statutory auditor differ primarily in their purpose, legal basis, scope and outcome. The fact that both procedures may involve reviewing financial documentation does not mean that they serve the same function.

Area	NIK audit	Financial statement audit
Performed by	Supreme Audit Office (NIK)	Independent statutory auditor acting on behalf of an audit firm
Primary purpose	Establishing the facts and assessing the audited activities within the limits of NIK’s statutory powers	Expressing an opinion on the financial statements
Criteria for businesses covered by Article 2(3) of the Act on the Supreme Audit Office	Legality and economy	Assessment of the financial statements in accordance with the applicable accounting regulations and auditing standards
Scope	Activities covered by the legal basis and subject matter of the specific NIK audit	Annual financial statements or consolidated financial statements and matters relevant to their audit
Outcome	Post-audit statement, with possible comments and conclusions	Auditor’s report containing the statutory auditor’s opinion
Do the procedures replace each other?	No	No

The Polish Act on Statutory Auditors, Audit Firms and Public Oversight requires the auditor’s report to include an opinion addressing, among other matters, whether the financial statements give a true and fair view of the entity’s assets, financial position and financial performance in accordance with the applicable regulations and adopted accounting principles.

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Does a financial statement audit prepare a company for a NIK audit?

A financial statement audit is not a formal preparation process for a NIK audit and does not guarantee that other areas of the company’s activities will receive a positive assessment from NIK.

A financial statement audit may nevertheless address areas relevant to the quality of financial information, including completeness of documentation, correct recognition of transactions, valuation of assets and liabilities, estimates, disclosures and elements of internal control affecting financial reporting.

Management should therefore treat the two processes separately: a financial statement audit enhances the credibility of financial reporting through the opinion of an independent statutory auditor, while a NIK audit assesses activities falling within the Supreme Audit Office’s statutory remit.

HLB Poland member firms provide audit services covering, among other matters, audits of separate and consolidated financial statements prepared in accordance with the Polish Accounting Act and International Financial Reporting Standards (IFRS). The services also include audits of projects financed from European Union funds, including verification of compliance with the funding agreement, eligibility of expenditure, and the correctness and completeness of the required documentation. If your company is subject to a statutory financial statement audit, is considering a voluntary audit or is carrying out a project requiring independent verification of how funds have been used, see HLB Poland’s audit and financial statement review services in Poland.

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When must a company’s financial statements be audited in Poland?

The requirement to have financial statements audited does not depend on whether a business may be subject to a NIK audit. These are two separate legal regimes under Polish law.

Article 64 of the Polish Accounting Act specifies which entities are subject to mandatory audit. These include, among others, joint-stock companies, except companies that are in organisation as at the balance sheet date, as well as specified financial-market entities.

For other entities continuing as a going concern, the audit requirement applies where at least two of the following three conditions were met in the preceding financial year:

• average annual employment amounted to at least 50 full-time equivalents;
• total balance-sheet assets reached at least the equivalent of EUR 3,125,000;
• net revenue from sales of goods and products amounted to at least the equivalent of EUR 6,250,000.

Learn more about HLB Poland’s financial statement audit and audit services in Poland.

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What should management check if a company may be subject to a NIK audit?

From a management perspective, the first step should be to establish the legal basis and potential scope of the audit, rather than simply assuming that the company is outside NIK’s remit because it is privately owned.

In practice, management should verify:

1. Connections with public funds – including grants, public aid, public procurement, guarantees, use of public property or performance of entrusted public tasks.
2. Documentation relating to that area – agreements, financial settlements, evidence of expenditure, procurement documentation and rules governing the use of funds received.
3. The scope of the specific NIK audit – including the legal basis, subject matter and period specified in the relevant audit documentation.
4. Separation of the different procedures – a NIK audit, tax audit, project audit and financial statement audit have different objectives and legal consequences.

Making these distinctions reduces the risk of treating every form of financial review as the same process and makes it easier to assign responsibility for different areas of documentation within the organisation.

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Should every company in Poland be concerned about a NIK audit?

No. NIK’s powers in relation to businesses are limited by law, and the private nature of a company’s activities neither provides a basis for an audit nor completely excludes the company from NIK’s remit. The key issue is whether a specific area of the company’s activities is connected with the circumstances set out in Article 203(3) of the Constitution of the Republic of Poland and Article 2(3) of the Act on the Supreme Audit Office.

At the same time, a NIK audit does not replace a financial statement audit, just as a positive statutory auditor’s opinion does not determine the outcome of a potential NIK audit concerning another area of the company’s activities.

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Sources and legal basis:

• Constitution of the Republic of Poland, in particular Article 203(3).
• Act of 23 December 1994 on the Supreme Audit Office, in particular Articles 2 and 5 and the provisions governing audit proceedings.
• Accounting Act of 29 September 1994, consolidated text: Journal of Laws of 2026, item 522, as amended, in particular Article 64.

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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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