NIK/Poland Introductory Professional Training for Auditors Jacek Jezierski, President Tallinn, 6 September 2007

Certification of auditors chartered accountants – private sector two categories of staff in NIK no external certification for state auditors

Provisions of NIK Act Article 68 (excerpts) An employment relationship with an auditor or audit supervisor shall be established upon nomination, preceded by an employment contract signed for no more than 3 years, subject to paragraph 6. The nomination shall be subject to the Professional Training for Auditors followed by an examination passed before an Examination Board appointed by the President of the Supreme Chamber of Control. The President of the Supreme Chamber of Control may, in cases justified by qualifications or professional experience, nominate the auditor or audit supervisor without a prior employment contract nor the necessity to undergo the Professional Training for Auditors.

Organisation of Professional Training for Auditors in its current form it evolved in 1996 (significantly reviewed in 2002)

Organisation of Professional Training for Auditors developed in-house in-house and external instructors

Organisation of Professional Training for Auditors theory + practice audit procedure accountancy finance economics law

Organisation of Professional Training for Auditors usually after ca. 1 year of employment 5 X 2-week sessions in NIK training centre (ca. 420 hs) parallel audit practice under tutor’s guidance written and oral examination attended also (not frequently) by some staff from other public bodies

Nomination Special form of employment – greater stability