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April 2025
Poland
2024
The ranking is based on surveys. Eight criteria were considered:
- revenue from audit engagements that form the basis for the 2022 supervision fee - 20 percent weighting.
- revenues from the performance of other assurance services that do not constitute the basis for calculating the supervision fee, included in the transparency report excluding tax services - weighting of 5%.
- revenues from audit activities in public interest entities in 2022 - 10 percent weighting.
- number of audit activities carried out in 2022 (mandatory and optional) - weighting of 20%.
- number of audit activities carried out in 2022 in the public interest entities (mandatory and optional) - weighting of 5%.
- average price of audit activities - weighting of 10%.
- number of statutory auditors with Polish licenses included in the report to PIBR - weighting of 20%.
- Employees employed in the audit - weighting of 10%
