Finance reports’ audit is a corporate obligation in Poland if the organization is making business activities and fulfill at least two of the following three conditions:

• one-year average organization employment rate in full time jobs accounts for at least 50 employees;
• total assets in balance sheet at year-end equals at least 2.5 million polish zlotys;
• sales of goods and products and financial operations yearly turnover equals at least 5 million polish zlotys.

The organization has to attach the audit’s report within annual finance report to state tax office and state corporate registry (KRS).

Audit is also obligatory, if the organization has the status of public benefit institution (OPP) and fulfill all the following conditions:

• are assigned for public task performance or promotion;
• during the fiscal year received grants for implementation of tasks set out in paragraph 1 in total amount of at least 50 000 polish zlotys;
• total year revenue amounts at least 3 million polish zlotys.

The general offer for those items will be published soon.