Abstract

The article focuses on major issues relating to changes in the disciplinary proceedings against certified auditors introduced by the Act of 11 May 2017 on certified auditors, their self-government and entities authorised to audit financial statements and on public supervision. The authors raise issues relating to the implementation of Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts and Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC, as well as intertemporal problems arising from changes in the regulations. They also discuss the differences in the proceedings before disciplinary courts under the current and previous regulations, focusing mainly on the proceedings before common courts and also provide more details on the system of penalties amended by the legislator. The article is based on the data concerning former jurisprudential practice of disciplinary courts contained in the reports of relevant authorities and the file search carried out by the authors at the Regional Court in Gdańsk.