Statutory auditors in Poland: what does the declining number mean for the audit market?

The number of statutory auditors in Poland has declined over the long term, despite a slight increase in 2025. According to the Polish Audit Oversight Agency (PANA), 4,873 statutory auditors were registered at the end of 2025, an increase of 19 compared with the previous year. Meanwhile, the number of audit firms fell to 1,165. Some representatives of the audit profession identify excessive regulatory formalism as one of the factors contributing to challenges in the market. PANA, however, emphasises demographic factors and reports no systemic problems with the availability of audit services in Poland.

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Statutory auditors in Poland – latest figures for 2025

The number of statutory auditors in Poland has been declining for several years. However, the 2025 Audit Market Monitoring Report, published by the Polish Audit Oversight Agency (PANA), indicates a slight reversal of this trend in 2025. At year-end, 4,873 statutory auditors were registered, representing a 0.4% increase compared with the previous year.

Over a longer period, the decline remains substantial. Compared with the end of 2012, the number of registered statutory auditors fell by 2,231, or approximately 31%. However, it is important to distinguish between individuals holding professional qualifications and those actively practising. At the end of 2025, 2,568 statutory auditors were actively practising. Meanwhile, the number of audit firms continued to decrease, reaching 1,165 at the end of 2025, down by 28 from 2024.

Indicator	2024	2025
Number of registered statutory auditors	4,854	4,873
Number of audit firms	1,193	1,165

These figures indicate that, despite the modest increase in registered statutory auditors in 2025, the Polish audit market continues to face long-term structural changes.

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Why is the number of statutory auditors in Poland declining?

The reasons behind the declining number of statutory auditors remain a subject of debate between representatives of the audit profession and the regulatory authority.

Some members of the audit profession argue that an excessively formalistic approach to inspections conducted by PANA may discourage professionals from remaining in the sector. Their concerns include detailed documentation requirements, administrative burdens and the consequences of irregularities identified during audit firm inspections.

The Polish Audit Oversight Agency presented a different perspective in its official statement of 15 October 2026. The agency emphasised that declining auditor numbers are also being observed in other European countries.

According to PANA, the situation in Poland is primarily influenced by demographic factors and historical conditions governing entry into the profession. The agency also maintains that inspections of audit firms are intended to ensure the appropriate quality of financial statement audits and protect market participants. At the same time, PANA supports measures allowing administrative proceedings not to be initiated or to be discontinued in cases involving breaches of negligible or minor significance, provided specific conditions are met.

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Audit availability in Poland – potential impact of declining auditor numbers

The long-term reduction in the number of statutory auditors and audit firms may raise concerns about the future availability of audit services, audit completion timelines and associated costs. However, this does not necessarily mean that such problems currently affect the market as a whole.

In its statement of 15 October 2026, PANA emphasised that it had not identified a systemic mismatch between the supply of audit services and business demand. The agency stated that it regularly monitors market conditions and that Poland remains one of the largest audit markets in the European Union.

For companies required to undergo financial statement audits, engaging an audit firm well in advance remains important. Early planning helps establish an audit timetable, prepare the necessary documentation and reduce the risk of delays in meeting statutory financial reporting obligations.

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What do changes in Poland’s audit market mean for businesses?

Developments in the Polish audit market highlight the importance of continued monitoring of qualified auditor availability and professional working conditions. Although the number of registered statutory auditors increased slightly in 2025, this alone is insufficient to conclude that the long-standing downward trend has been permanently reversed.

From a business perspective, the key priorities remain selecting an audit firm in good time, preparing financial statements properly and ensuring an efficiently organised audit process.

HLB Poland provides financial statement audit services, supporting businesses in meeting their audit obligations in Poland. Companies planning a statutory or voluntary audit should consider discussing its scope and timetable well in advance.

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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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