Tenders Are Invited For Financial Auditing Services – Audit Of The Financial Statements Of The Bank Guarante ... in Poland

Work Detail

Financial Auditing Services – Audit Of The Financial Statements Of The Bank Guarantee Fund For The Years 2026-2029 By An Authorized Entity. 1. The Subject Of The Order Is To Conduct An Audit Of The Annual Financial Statements Of The Bank Guarantee Fund For The Years 2026, 2027, 2028 And 2029, Including An Initial Audit For Each Financial Year And A Basic Audit For Each Financial Year, And To Carry Out Procedures Regarding The Summary Financial Statements Of The Bank Guarantee Fund Prepared On The Basis Of The Audited Annual Financial Statements Attached To The Reports. Annual Reports Of The Bank Guarantee Fund For The Years 2026, 2027, 2028 And 2029; 2. The Legal Basis For Auditing The Financial Statements Of The Bank Guarantee Fund Is Art. 313 Section 2 Of The Act Of June 10, 2016 On The Bank Guarantee Fund, The Deposit Guarantee System And Compulsory Restructuring (Consolidated Text: Journal Of Laws Of 2025, Item 643, As Amended); 3. The Audit Of The Financial Statements Of The Bank Guarantee Fund And The Procedure For Summary Financial Statements Will Be Performed In Particular In Accordance With: A) The Act Of 29 September 1994 On Accounting (Journal Of Laws Of 2026, Item 512) (Hereinafter Referred To As The Accounting Act), B) The Act Of 11 May 2017 On Statutory Auditors, Audit Firms And Public Supervision (Journal Of Laws Of 2025, Item 1891) (Hereinafter Referred To As The Act On Statutory Auditors), C) National Auditing Standards Within The Meaning Of Art. 2 Point 22 Of The Act On Statutory Auditors; 4. The Purpose Of The Audit Is For The Statutory Auditor To Express An Opinion On Whether The Financial Statements Of The Bank Guarantee Fund For A Given Financial Year: A) Present A Reliable And Clear Picture Of The Assets And Financial Situation Of The Bank Guarantee Fund, Financial Results Of Operations And Cash Flows For The Financial Year Ended On A Given Day In Accordance With The Regulation Of The Minister Of Finance Of December 9, 2016 On Specific Accounting Principles Of The Bank Guarantee Fund (Journal Of Laws Of 2021, Item 924), The Accounting Act, The Implementing Regulations Issued Thereunder And The Adopted Accounting Principles (Policy); B) Is Consistent, In All Material Aspects, As To Form And Content, With The Applicable Legal Provisions Of The Bank Guarantee Fund And The Statute Of The Bank Guarantee Fund; C) Has Been Prepared, In All Material Respects, On The Basis Of Properly Kept Accounting Books In Accordance With The Provisions Of Chapter 2 Of The Accounting Act; 5. The Purpose Of The Procedures Relating To The Summary Financial Statements Is To Provide An Opinion On Whether The Summary Financial Statements, Which Were Prepared On The Basis Of The Audited Financial Statements Of The Bank Guarantee Fund, Are Consistent, In All Material Respects, With These Financial Statements; 6. The Compliance Of The Financial Statements Of The Bank Guarantee Fund Should Be Related To The Legal Status In Force In The Year For Which The Audit Is Carried Out; 7. The Ordering Party Requires That When Auditing Annual Reports, The Fina

Contact Information