The Study on Accountancy Market and Professions in Poland Book

The Study on Accountancy Market and Professions in Poland Book
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    Centre for Financial Reporting Reform (CFRR) Governance Global Practice, The World Bank Praterstrasse 31 1020 Vienna, Austria Web: www.worldbank.org/cfrr Email: cfrr@worldbank.org Phone: +43-1-217-0700 This document was prepared by:

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    © 2016 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 Internet: www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclus...

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    PROJECT FINANCED BY THE SWISS CONTRIBUTION TO THE ENLARGED EUROPEAN UNION This report was prepared within the framework of Financial Reporting Technical Assistance Program (FRTAP) Date: September 2013

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    i CONTENTS 10,LIST OF 10, ACRONYMS 10, .......................................................................................................... 10, v 10, 11,ACKNOWLEDGEMENTS 11, .................................................................................................... 11, vi 11, 1...

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    ii 66,2.3.4. 66, 66,Obtaining certification 66,for providing 66, bookkeeping 66,services 66, ....................... 66, 55 66, 71,2.3.5. 71, 71,Regulated 71, professions 71,in 71, public 71, finance sect 71,or 71, entities 71, ............................. 71, 60 71, 77,2.3.6. 77, 77...

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    iii 283,5.2.1. 283, 283,Deregulation: 283, Stage 283, One 283, ........................................................................... 283, 272 283, 283,5.2.2. 283, 283,Deregulation: 283, Stage 283, Two 283, ........................................................................... 283...

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    iv 383,8.4.1. 383, 383,Conclusions 383, in 383, scope of defini 383,tion 383, of 383, an 383, accountant 383, and 383, the 383, accountant 383, 383,profession 383, (Section 2 383, of the Report 383,) 383, ......................................................... 383, 372 383, 384,8.4.2. 384,...

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    v LIST OF ACRONYMS A&A Accounting and Auditing A&F Accounting and Finance ABSL Association of Business Service Leaders ACCA The Association of Chartered Certified Accountants AoA Act on Accounting AoPS Act on Public Statistics AoES Act on Education System AoTEL Act on Tertiary Educaton ...

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    vi ACKNOWLEDGEMENTS This report was prepared by the World Bank Centre for Financial Reporting Reform based on the findings of a study undertaken in Poland in 2014 by Dr Małgorzata Kamieniecka and Dr Agnieszka Nóżka, Department of Accounting, Faculty of Economics, Maria Curie-Skłodowska Univer...

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    1 EXECUTIVE SUMMARY The Accounting Market Study was conducted under the Financial Reporting Technical Assistance Program (FRTAP) managed by the Centre for Financial Reporting Reform (CFRR), with funding provided to the Government of Poland by the Swiss Enlargement Contribution. This activity is ...

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    2 Auditors of Poland. The Accounting Market Study is the first step, it is expected to be followed by a study of the auditing market. Structure and content of the report Section 1 - The Introduction lays out the team’s approach to achieve the objective of the study (see section “I.1. Introduc...

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    3 Section 5 - The authors of this report take a look at the changing political and economic landscape in the wake of the 2008 financial crisis and the impact that this has had on many areas of the profession. New Trends and the direction of changes planned for the Market is an opinion driven rath...

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    4 Key Findings The term Accountant in Poland does not have a single definition and is not homogenous. It consists of many professions listed in the Classification of Professions and Specializations (CPS) used by the labour market, requiring varied competences, responsibilities and education. Some...

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    5 academic specializations of quality academic teachers constituting the staffing minimum requirements, and teaching standards. However, knowledge of accounting principles and provisions of the tax law are not enough to effectively practice the profession. The education system has to prepare grad...

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    6 oversupply of accountants. It would be very useful to have a tool allowing analyzing trends and measuring current situation. GUS collects statistical data regarding the accountancy market. The approach is rather general, including only selected aspects of the market, and imperfect, based on ou...

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    7 requirements, standardised the access to the professions and made it more transparent. The changes made so far were in line with expectations of the market. It is expected that future liberalisation of accounting profession would continue making the access to the profession easier by eliminatio...

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    8 CONCLUSIONS AND RECOMMENDATIONS Section 4 of the report contains quantitative analysis of entities that employ own accountants and companies that offer accounting and book-keeping services – these companies are the basic work place for finance and accounting professionals. However, since acco...

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    9 Regardless of which method of filling the information gap is selected, the authors would like to point out the need for preparing the survey methodology in such a way that it would include the microenterprises segment, which, as has been shown in the report, plays an important role in creating ...

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    10 entities employed more than 250 people. GUS statistics does not provide detailed data regarding number of accountants working in 69.20.Z category entities. It is important to note that the entities coded under 69.20Z include both the entities offering book-keeping and accounting services (acco...

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    11 ‘accountants’, where women account for 94.6%. By the same token, women (93.2%) definitely outnumber men in the elementary group labelled as ‘accounting and book-keeping employees’. This group includes people working as accounting assistants, accounting clerks, or accounting technician...

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    12 the population of employees involved in that operation. Such information might become available if GUS had appropriate software developed, in line with the terms described in Section 6.2. Impact of the SME sector on labour market for accountants Incomplete and fragmented statistical data regar...

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    13 clear indication as to whether the data is derived from one source, or from several sources. Starter Foundation claims that 51% (i.e. 903 thousand) of micro- and small enterprises in 2011 used the services of external accountancy firms, 12% (212 thousand) employed accountants in house, and 37%...

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    14 FOREWORD The objective of this first study on accounting in Poland is to (a) map and scope out the existing information infrastructure pertaining to accounting market and accounting profession; (b) identify information gaps – areas where the is lack of information or the quality of existing ...

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    15 lower than most of its peer countries from the EU84 (average: US$ 15,909), and significantly below the EU average of US$ 32,677; however this gap has narrowed significantly in recent years.5 Poland is the largest economy in Central Europe; it has performed well in a challenging environment, g...

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    16 growing rapidly. Pension and mutual funds are the main non-bank players in the financial system. The Warsaw Stock Exchange (WSE) is the dominant exchange in Central and Eastern Europe, and ranks second only to the London Stock Exchange in the number and value of initial public offerings in Eur...

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    17 The Polish Accountants Association (SKWP) is the oldest and largest Polish organization of accounting and financial professionals. It is a full member of the International Federation of Accountants (IFAC). SKWP has operated in Poland since 1907, and it covers bookkeeping as well as accounting...

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    18 1. INTRODUCTION 1.1. Objective and scope of research This report was prepared within the framework of Financial Reporting Technical Assistance Program (FRTAP), which aims to support new EU Member States in their efforts to implement sustainable institutional and legal foundations in scope of ...

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    19  selection of instruments to counteract unemployment on the accounting and auditing labor market,  investing in accounting and auditing services market (including by outsourcing centers). Moreover, knowledge of the market of accounting professions is one of the most important factors, ...

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    20 Collected data allowed creating an image of A&A market in Poland. However, as previously mentioned, this is an image resulting from currently available data. This stage of the study is implemented mostly based on data and information that is generally available, supplemented by information...

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    21 collected by individual entities. Most of the catalog is in table format, which might make it easier for the reader to find the relevant information. The catalog ends with conclusions pertaining to identification of information gap in the collected data. Each of the substantive chapters ends i...

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    22 existing standards as well as new standards, e.g. international financial reporting standards, international standards for auditing, international public sector reporting standards, European statistical requirements and others.  Public Finance Sector Audit Department – due to performing t...

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    23 qualifications expected by the labor market, necessary to determine directions for offered training and other forms of professional development, supply of employees in various A&A professions, skills and qualifications, including number pf persons graduating from various levels of educati...

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    24 with tertiary education and professional development bodies, support scientific and research works, or cooperate with similar domestic and international organizations. 1.2.4. Oversight bodies 1. National Bank of Poland (NBP) – as the institution supervising the banking system in Poland, it ...

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    25 1.2.5. Training institutions/companies and pedagogical supervision 1. Tertiary schools offering such majors as: economics, finance and accounting, management and related areas, are stakeholders of A&A market due to the need to adapt their educational offering to the needs of the labor mar...

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    26 firstly information about BPO/SSC services market, important branch of which are financial and accounting services, as well as analysis of data and information about state of the art business services. ABSL also prepares comprehensive studies about the sector of those services in Poland, which...

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    27 Stakeholders of A&A market also include companies cooperating with the market, although not being direct market participants (e.g. vendors of software supporting accounting/advisory services etc.). 1.2.8. Accountants and auditors Besides enterprises which provide A&A services in an ...

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    28 1. Desk Research (based on Internet resources) was the basic method, given the objective of the project. Internet resources were searched by means of keyword search, as well as comprehensive review of websites of those bodies and organizations, from which the authors expected to gain data of i...

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    29 (dynamics analysis), in space (analysis by region/voivodship) as well as between individual entities or groups of entities. 6. Critical analysis, since the research was based almost exclusively on secondary data and information, was one of the main methods used in developing the report. When p...

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    30  Reports prepared by Euromonitor International as of September 2012, pertaining to A&A market in Australia, Brazil, Canada, China, Italy, France, Germany, India, Indonesia, Japan, Mexico, Russia, Saudi Arabia, South Korea, Spain, Turkey, United States and UK – historical data about th...

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    31 2. ACCOUNTING RELATED PROFESSIONS 2.1. Law and other regulations pertaining to accountant profession The accountant profession is not uniform, and accountants may work in companies from various industries and sectors of the economy, or they may run their own businesses. Accounting related prof...

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    32 mandatory (usually for the members of the given organization) or voluntary (but recommended as good practices of the profession). 3. Territorial scope. Based on this criterion, it is possible to identify regulations with:  national – those are the acts of law in force in Poland (e.g. Act ...

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    33  profession of an internal auditor as well as the concept and principles of internal audit. 5. Ordinance of the Minister of Finance of 29.12.2009 on statutory auditors qualification procedure (Journal of Laws of 2010 No. 6, item 36 with subsequent amendments), sets forth, among other issues...

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    34 statements by Resolution No. 1474/23/2012 of the National Council of Statutory Auditors of 18.12.2012 (resolution approved by Audit Oversight Commission). 6. IFAC Code of Ethics introduced by Resolution No. 4249/60/2011 of the National Council of Statutory Auditors of 13.06.2011 on principles...

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    35 CPS constitutes a systematized collection of names of professions and specializations based on the International Standard Classification of Occupations ISCO-08. All professions and specializations are listed using a five level hierarchy, divided into groups: big (marked by a single digit symbo...

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    36 Name of the group of professions and specializations 134904 Audit Firm Manager 134990 Professional services managers not elsewhere classified 2. PROFESSIONALS 23 Teaching professionals 231 University and higher education teachers 2310 University and higher education teachers 231003 Univer...

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    37 Name of the group of professions and specializations 331301 Accountant 335 Regulatory government associate professionals 3352 Government tax officials 335201 Tax returns controller 335202 Fiscal control auditor 335203 Tax official 335290 Other tax officials 4. CLERICAL SUPPORT WORKERS 43...

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    38  tax advisor,  accountant,  dealer of commodities exchange,  securities dealer,  administrator. Not all of the professions listed above are related to accounting/auditing and as such will not be included in subsequent analysis. Main professions which can be seen as related to ac...

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    39  National Standard of Professional Qualifications – Financial Specialist (financial analyst) (241204),  National Standard of Professional Qualifications – Accounting specialist (241205),  National Standard of Professional Qualifications – Tax advisor (241903),  National Stand...

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    40 2.3. Professions regulated by the law 2.3.1. Introduction In Poland, some of the professions and occupations are so-called regulated professions, which may be practiced only after obtaining a relevant permit, and only if requirements set forth in the law are met (e.g. passing an exam, completi...

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    41 updated on the current basis, so without additional verification it cannot be recognized as a reliable source of information. 2.3.2. Statutory auditor – formal and legal requirements As peractionURI(http://www.psz.praca.gov.pl/_files_/akty_prawne_2006/akty_wykonawcze/dziennik/dz_u_10_82_537...

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    42  have completed tertiary education in the Republic of Poland, or foreign tertiary studies recognized in the Republic of Poland as equivalent, and be fluent in spoken and written Polish language,  have completed one year practical internship in accounting in a EU country and at least two ...

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    43 4) financial analysis; 5) cost accounting and management accounting; 6) risk management and internal control; 7) auditing; 8) standards of auditing; 9) professional ethics and independence of statutory auditors; 10) legal requirements pertaining to audit of financial statements as well as st...

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    44 Graph 2.1. Number of persons, who participated in statutory auditor qualification procedure24 Graph 2.2. Number of persons, who passed the statutory auditor certification exam25 A statutory auditor candidate must complete at least one year practical internship in accounting. The Examinati...

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    45 exams of session III, and the second year – after passing all the written exams. The applicant should be employed based on a labor contract (for at least 0,5 full time position) in the same entity authorized to audit financial statements in which he/she is having the application internship. ...

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    46  a person not remaining in a relationship of employment and not practicing as sole proprietor, on condition that a civil law agreement is executed with an entity authorized to audit financial statements. The profession, on condition of entering into a civil law agreement with an entity auth...

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    47 c) limited partnership, in which general partners are exclusively statutory auditors or entities authorized to audit financial statements, certified in at least one EU member state; d) a capital company or a cooperative, which meet following requirements:  majority of management board mem...

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    48 National Chamber of Statutory Auditors (KIBR) through its activity aims to maintain high professional level of services provided by statutory auditors and improving their audit skillset. That is why the National Council of Statutory Auditors (KRBR) strives to systematically update the knowledg...

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    49 The register is maintained in electronic format and accessible from KIBR website. Data on citizenship and address of the statutory auditor is not published. Entry to the register is made upon request of a person meeting the requirements of the law (art. 5 par. 2, 3 or 4), and KRBR makes a dec...

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    50 Tax advisor has the status of a freelance profession. Rules for obtaining professional qualifications and work organization, as well as principles of operation of tax advisors self-government are regulated by the Act of 05.07.1996 on tax advisory services (Journal of Laws of 2011, No. 41, item...

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    51 9) organization and operation of tax administration and tax inspection; 10) accounting; 11) tax registers and principles of maintaining tax ledgers; 12) regulations on tax advisory services and professional ethics. In case of judges, prosecutors, and tax inspectors, as well as attorneys, legal...

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    52 candidate to familiarize themselves with operation of internal revenue bodies and performing the tax advisory activities. In accordance with par. 6 of the Ordinance on practical internships, occupations treated as equivalent of practical internships are: 1) employment for at least two years i...

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    53  a person employed in entities authorized to perform activities in scope of tax advisory services (also as person employed by an attorney, legal counsel, statutory auditor, entity authorized to audit financial statements, in professional organizations, cooperatives, associations, economic c...

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    54 a) tax advisors constitute majority of management board members, and if the management board consists of no more than 2 persons, one of those persons must be a tax advisor, b) majority of votes in partners (shareholders) assembly as well as supervision bodies is held by tax advisors, c) the sh...

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    55  punitive ban on practicing the profession or loss of public rights;  complete or partial incapacitation;  disciplinary court on revoking the right to practice the profession;  losing the right to practice the profession in the country of origin. KRDP does not perform any analyses...

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    56  based on accounting evidence, maintaining accounting ledgers, presenting records of events in chronological and systematic order,  periodic determination or verifying, by way of inventory taking, status of tangible assets and liabilities,  measurement of assets and liabilities,  p...

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    57 on the Ordinance of the Minister of Finance of 20.08.1998 on qualifications and other requirements with respect to eligibility for providing bookkeeping services, organization and operation of Examinations Committee, established to verify such qualifications, as well as template for certificat...

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    58  obtained within the framework of post graduate studies in accounting. 2) has two years practical experience in accounting and at least secondary education and has passed an exam verifying qualifications of persons applying for certificate in accounting. Practical experience in accounting i...

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    59 Graph 2.4. Obtaining certification for providing bookkeeping services38 *status as of end of May 2012 Art the same time, pass rate of the competences exam is very low (Graph 2.5) Graph 2.5. Pass rate of the exam verifying competences for providing bookkeeping services39 * status as of end o...

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    60 auditors and tax advisors may use the insurance taken out in connection to practicing their respective professions). Minimum sum insured is 10 thousand Euro, and for those who simultaneously provide tax advisory services - 15 thousand Euro (Ordinance of the Minister of Finance of 16.12.2008 on...

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    61 1) must have citizenship of an EU member state, Swiss Confederation or a member state of European Free Trade Agreement (EFTA) – a party to the Agreement on European Economic Area, unless separate acts of law make employment in the given public finance sector entity dependent on Polish citize...

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    62 understood as (art. 68 par. 1 of AoPF) “the entirety of actions undertaken in order to ensure implementation of tasks in compliance with the law, in an effective, efficient and timely manner”. Persons responsible for proper functioning of internal control are (art. 69. par. 1):  ministe...

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    63 Status of internal audit Public finance sector entity Condition causing the obligation to conduct internal audit Social Insurance Institution (ZUS), including funds managed by it Agricultural Social Insurance Fund (KRUS), including funds managed by Chairman of KRUS National Health Fund (NFZ...

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    64 1) citizenship of EU Member state or another country whose citizens may take employment on the territory of the republic of Poland pursuant to international agreements or community law, 2) full legal capacity and full extent of public rights, 3) no criminal record for deliberate acts of felon...

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    65 During a two year interim period (which ended on 31.12.2011), tax inspectors and NIK inspectors could serve as internal auditors.44 The world’s oldest and largest organization of internal auditors is The Institute of Internal Auditors (IIA). It gathers, worldwide, almost 200 thousand persons...

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    66 Unit responsible for coordination of internal control and internal audit in public finance sector entities is the Department of Audit in Public Finance Sector of the Ministry of Finance. Detailed principles of conducting an audit, pertaining to methods and procedures of conducting the audit, a...

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    67 activity, or a set of professional activities, performance of which, or one of methods of performance of which, requires, directly or indirectly, pursuant to acts of law, secondary legislation or administrative regulations, having specific professional qualifications; in particular, using a pr...

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    68 Citizens of member states, who practice the profession/perform activities in one EU member state in line with regulations of that state, have the right to provide services in another member state in scope of the same profession/activity. Conditions for providing services are as follows:  t...

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    69 Union, after passing an exam in Polish economic law, in Polish, in front of the Examinations Committee, in scope necessary to perform audit activities. As far as persons from third countries are concerned, a natural person for a third country may be entered into the register, based on princip...

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    70 by the applicant in his/her country differs significantly from the education and training program required in Poland, or if the scope of profession practiced by the applicant in his/her country is significantly different from the scope of the same profession in Poland, the Minister of Finance ...

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    71 Among the accounting professions, standards were developed for following professions (as of 1 August 2013): 1. Financial specialist (financial analyst) (241204), 2. Accounting specialist (241205), 3. Tax advisor (241903), 4. Accountant (autonomous) (343201), 5. Accounting assistant (school tit...

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    72 Table 2.4. Description of accounting related professions covered by professional qualifications standards52 Description of profession Constituent elements of qualifications Professional tasks Financial specialist (financial analyst) Financial analyst monitors objectives and instruments of fina...

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    73 Description of profession Constituent elements of qualifications Professional tasks presents it to decision makers.  Coordinating work of accounting and finance team in the area of management information needs.  Control of plan execution in investment projects.  Control and evaluati...

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    74 Description of profession Constituent elements of qualifications Professional tasks  Cooperation with employer and manager of the accounting unit.  Verifying correctness of accounting documentation maintained.  Correcting accounting documentation in line with post-audit recommendation...

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    75 Description of profession Constituent elements of qualifications Professional tasks taxpayers and payers, advice, opinions, explanations and consultations in scope of their tax obligations, as well as preparing tax returns and declarations and providing assistance in this scope. firm employees...

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    76 Description of profession Constituent elements of qualifications Professional tasks employer, determines the financial result and taxable base for income tax, prepares tax declarations and financial statements; stores financial and accounting documents.  Organizing the accounting unit in th...

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    77 Description of profession Constituent elements of qualifications Professional tasks conducts basic analyses in scope of finance and accounting, performs financial settlements, checks the payment dates for liabilities and receivables. Accounting assistant also performs basic office functions a...

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    78 Description of profession Constituent elements of qualifications Professional tasks  Conducting simplified forms of records for tax purposes.  Perception of the enterprise against the background of national economy.  Analyses of organizational structure of the enterprise.  Organizi...

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    79 accounting in tertiary schools. Numerous examples confirm, that absence of such faculties/departments in the organizational structure does not mean, that the given school or college does not teach classes in accounting. It should be emphasized, however, that in schools which have such facultie...

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    80 In context of discussed issues, a particularly important group is the group of researchers with the degree of at least doctor habilitatus. It is worth reminding (it was discussed in detail in pt. 2.3.3.), that persons with the degree of doctor habilitatus in economic (or legal) sciences in the...

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    81 Specialists in the area of accounting (and finance) are generally placed within such disciplines as: economics, finance (a new discipline) and management sciences. Names of specializations are not included in the classification, hence the problem with giving them precise names and at the same ...

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    82 Table 2.5. Academic teachers – total and in social sciences, by academic degrees (as of 31.12.2012)57,* Academic degree /title Academic teachers in the area of social sciences Academic teachers, total Ratio of academic teachers in social sciences to total number of academic teachers number...

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    83 Data more detailed than just the human capital potential in the area of social sciences (which, besides economic sciences, cover also fields of social and legal sciences) can be sought in databases pertaining to science and tertiary education; most important ones are:  POL-on, already menti...

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    84 As far as data presented in the table is concerned (Table 2.6) (as per POL-on database) correlation can be found with data on number of academic teachers presented in Table 2.5. However, those correlations are not unequivocal. Leaving aside the matter of differing presentation dates (in Table ...

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    85 Classification applied Academic degree /title Category Ph.D. dr hab. prof. 2. Management sciences, of which specialization*: 1846 157 142  accounting 67 3 4  financial accounting 13 - -  management accounting 19 2 1  cost accounting 2 - - *as per declar...

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    86 Representatives of public authorities, high level officials and general directors This group of classification, according to its characteristics, includes “professions, in which the main tasks involve planning, setting and implementing base objectives and directions of state policy, formulat...

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    87 Profession of a chief accountant, outside the budget sphere, is not subject to regulation. Manager of the unit is the person who decides about having a chief accountant in the first place, about scope of their tasks and responsibility, as well as their placement within the organizational struc...

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    88  good knowledge of accounting principles and provisions of the tax law,  managerial skills, self-sufficiency and ability to organize work,  knowledge of accounting software. Requirement of certification provide bookkeeping services in case of accountancy firm manager depends on how th...

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    89  controlling specialist (241102),  accounting specialist (241103),  investment accounting specialist (241104),  tax accounting specialist (241105),  management accounting specialist (241106). The profession of accounting specialist is covered by professional qualifications stand...

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    90 Investment accounting specialist specializes in issues related to measurement and valuation of investments, including financial investments. A person practicing this profession should have knowledge and skills in scope of:  valuation methods for financial investments, tangible investments, ...

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    91 Consultant) and 93 assistant financial advisors (first degree – title of European Financial Guide)68 Profession of investment advisors is a regulated profession in Poland, based on the Act of 29.07.2005 on trading financial instruments (Journal of Laws of 2005, No. 183 item 1538 with subsequ...

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    92 The most important profession in the group, from the perspective of this study, is the profession of an accountant (331301), which is the only profession placed in the group 3313 Accountants. As a profession, for which a professional standard was developed, it was discussed in subsection 2.2. ...

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    93 A&A professions group undisputedly includes all the professions in the elementary group 4311 – Accounting and bookkeeping clerks (i.e. accounting assistant, invoice clerk and accounting technician). Professions of accounting assistant and accounting technician (school title) are covered...

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    94 No. Name of profession/ position Description tools; for this profession there is a professional standard developed, financial specialist (financial analyst) (241204). B. INTERNAL AUDIT 1 Internal auditor basic position in the internal audit department, whose tasks involve participation in audi...

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    95 No. Name of profession/ position Description 2 Senior consultant in audit department first level managerial position, in which the employee is responsible for implementing small and medium projects autonomously and for daily contact with the client; scope of responsibilities: planning work wi...

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    96 No. Name of profession/ position Description 3 Process Manager a managerial position in BPO/SSC type companies, for which extensive subject matter knowledge is required as well as team management skills; in case of large projects, the Process Manager (PM) is responsible for one process (RTR, P...

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    97 No. Name of profession/ position Description 1 Credit analyst profession included in CPS under the number 241302 - key role in decision process with respect to granting and renewing financing or other banking products for business clients; scope of responsibilities: issuing recommendations ba...

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    98 France Accountants practicing as freelancers (providing accounting services to third parties) must be members of a professional organization, i.e. Association of Certified Accountants (Ordre des Experts Comptables), supervised by the Ministry of Finance. In order to obtain the right to provide...

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    99 authority (Kredittilsynet). Same authority supervises statutory auditors, as well as banks, insurance companies, capital markets and tax offices, the financial supervision authority is also responsible for certification and registration of accountants and accountancy firms. Interestingly, the ...

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    100 status of independent public bodies, responsible for supervising representatives of the profession, maintaining the register, disciplinary procedures, continuous professional development, administrative procedures etc. In Italy, role of the accountant is very important and is not limited to p...

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    101 either. However, statutory auditors are subject to regulation. Responsibility for issuing certificates and regulation is with a government organization – Institute of Accountants and Auditors (ICAC). Auditors are members of Chamber of Auditors Economists (ROAC). In order to become a member,...

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    102 professional organization, responsible for regulation of the profession. Tax advisors, on the other hand, must be members of regional tax chambers – public corporations, responsible for appointment of tax advisors. They are supervised by the Tax Chamber. Members of the regional tax chamber ...

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    103 Other No possibility of full time employment (loss of right to practice); Statutory auditor qualifications easily obtained (practice + auditing exam) NORWAY Profession Certified accountant Education required YES Practice Required Exams Required Membership in professional organization Not obli...

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    104 Providing bookkeeping services No special certification required Other Scope of activities of a certified accountant broader than that of the expert by: valuation of enterprises, providing advice on economic plans, evaluation of business plans, representing the companies in court in cases rel...

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    105 SPAIN Profession Accountant Education required No requirement Practice No requirement Exams No requirement Membership in professional organization No requirement Type of supervision over the profession Institute of Accountants and Auditors (ICAC) – government organization Continuous profess...

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    106 Type of supervision over the profession Regional Tax Chamber, under the supervision of Tax Chamber Continuous professional development No requirement Professional register No data available Providing bookkeeping services No data available Other Preparing chart of accounts and financial state...

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    107 tackle various areas of external and internal control). It would be desirable to introduce a consistent level of detail for professions and specializations on specific levels of the classification. For comparison, in the International Standard Classification of Occupations ISCO-08, all Specia...

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    108 and other state obligations of the entity as well as any other person related to accounting through science, teaching or other forms of professional activity”79. There is also a debate going on in the international arena about importance and definition of accountant profession. Particular r...

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    109 referring to the third level: „Among professional accountants, sub-groups may be identified, based on: skills, performed tasks or type of services provided.” It is also worth noting, what are the implications of the new definition of the professional accountant. One of them is the fact, t...

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    110 3. EDUCATION PATHS OF ACCOUNTANT PROFESSION 3.1. Introductory information This chapter discusses formal and non-formal education paths of accountants. In subsequent sub-sections we will characterize: professional secondary and post-secondary education, tertiary education (including postgrad...

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    111 vocational school and then continuing in supplementary general profile lycee or technical lycee, in order to obtain the maturity exam. 3.2. Secondary and post-secondary education87 The period of education in the junior high (gimnazjum), given the further educational and professional path, is ...

  • Page 123

    112 Among men in secondary schools, the largest group are pupils of technical lycees (including supplementary technical lycees, general profile art schools and specialized lycees) - 44,3%, second largest – pupils of general profile lycees (including supplementary) - 32,4%. Figure 3.1. Educatio...

  • Page 124

    113 Graph 3.1. Percentage of men and women in different types of schools in 2011/2012 academic year90 Vocational training in the aspect of accounting services market The main objective of vocational training is to prepare the learners for living in the modern world environment as well as to w...

  • Page 125

    114 Table 3.1. Scope of education in indicated types of schools, preparing for the profession91 Type of school Education tasks Vocational schools  preparation for the job  course lasts 2 to 3 years  practical training in scope of the job (practical workshops or labs)  exam (profess...

  • Page 126

    115 tasks) for the profession accounting technician and economics technician make it possible to re-qualify quickly93. For example, a graduate of a post-secondary school in the profession of accounting technician after additional confirmation of qualifications (planning and conducting activity in...

  • Page 127

    116 In order to perform these tasks, it is necessary to achieve following education outcomes, developed by the National Center for Supporting Vocational and Continuous Education Curriculum for the profession “Accounting Technician 431103”:95  education outcomes common for all the professio...

  • Page 128

    117 have attracted 4,8% of youth and adults. Total number of pupils in school year 2011/2012, including women, in technical lycees, specialized lycees and vocational schools, taking into consideration economics and administration majors, is presented in Table 3.2 below. Post-secondary schools, a...

  • Page 129

    118 In school year 2011/2012 over 75% of post secondary schools offered courses in extramural format (74,9%), day and regular full-time format was offered by one school in four (24,5%), and in evening format – only 0,6%. Over the past nine years, professions selected within the framework of po...

  • Page 130

    119 second and third major, as well as increasing difficulties in finding a job after graduation from tertiary studies. Over the entire past decade, five out of twenty two majors were definitely dominating in terms of number of students. This pertains to such sub-groups as: administration and eco...

  • Page 131

    120 Table 3.3. Most popular majors of first-cycle full-time studies, by total number of applications103 Academic year Rank Major Number of candidates Number of candidates per one place available 2009/2010 1 Management 35388 below 3,0 6 Economics 22025 below 3,0 7 Administration 21565 3,0 12 Finan...

  • Page 132

    121 High interest in majors from economics-administration sub-group is also reflected in the number of graduates of those majors104. Since 2007, percentage share of graduates from those majors remains on a nearly unchanged level. Among all graduates of tertiary schools in 2012, almost one in four...

  • Page 133

    122 Name of major Academic year 2012/13 2011/12 2010/11 2009/10 2008/09 2007/08 12. Automatics and robotics 15815 14252 14207 12378 below 10 thousand below 10 thousand 13. Psychology 15621 15562 19021 20293 17702 14961 14. Administration 14869 15592 19255 21565 20159 21014 15. Tourism and recre...

  • Page 134

    123 75 public tertiary schools – respectively 56,4% of all public schools. Share of students of economic majors constituted 19,8% of total number of students in the country. Structure of assessments issued by Team for Economic Studies Majors of PKA from 2002 to 2011 allows drawing a conclusion...

  • Page 135

    124 3.4. Principles and role of professional certification 3.4.1. SKwP certification SKwP has introduced professional certification in 2009, based on Resolution No. 732/111/2009 of the Main Board of Accountants Association in Poland of 20.07.2009 on professional certification of accountants.111 ...

  • Page 136

    125 1) recognize the need for continuous professional development throughout the entire period of their work as an accountant, 2) understand the nature and importance of following the standards and ethical principles in their professional life, 3) meet requirements specified below when entering r...

  • Page 137

    126 o certificate of qualifications from III level, obtained after an exam concluding the training provided by the Association, or o certificate confirming completion of a course for chief accountant candidates, or o passed exam in scope of requirements specified for level III of SKwP education ...

  • Page 138

    127 Certification level Number of modules Training hours Subject scope of modules Exam III 5 212 Advanced financial accounting with elements of professional ethics and IT technologies (based on AoA, NAS, IAS and tax law) Part B Cost accounting and basics of management accounting Financial repor...

  • Page 139

    128 Percentage share of participants of each level of accounting certification courses in 2011-2012 is presented on Graph 3.5 below. Graph 3.5. Percentage share of participants in subsequent levels of accounting certification in 2011-2012119 In average, 93% of persons who complete courses on le...

  • Page 140

    129 However, it is not known how many persons among those, who started the certification process continue it to subsequent levels (i.e. how many of those who obtained the I level certification have subsequently completed II and/or III level).122 In opinion of the researchers, an important inform...

  • Page 141

    130 Graph 3.8. Percentage share of certificates issued by SKwP in 2011-2012, by voivodship124 Besides the preparatory courses for certificate in accounting, the Association also conducts a number of other training courses, including those resulting in professional qualifications (tax account s...

  • Page 142

    131 Graph 3.9. Number of graduates of courses conducted by SKwP in 2007 – 2010126 Graph 3.10 below presents percentage share presents percentage share of participants in each stage of accounting certification in the surveyed period (2007-2010). Negligible share of participants of IV level of ...

  • Page 143

    132 Graph 3.11. Number of persons, who obtained the certificate issued by SKwP in 2007-2010, by voivodship128 Graph 3.12. Percentage share of certificates issued by SKwP in 2007-2010, by voivodship129 In 2007-2010, similarly to following two years (2011-2012) the largest number of certificat...

  • Page 144

    133 A new profession/certification which does not have a code assigned in the current classification of occupations, is the title of certified accountant – introduced by SKwP in 2009. Work aiming to introduce professional certification of accountants has been ongoing in SKwP for a number of yea...

  • Page 145

    134  II level – accounting specialist,  III level – chief accountant,  IV level – certified accountant. Exams of the first three levels are conducted by regional examinations committees, however certified accountant exam is conducted by the Main Professional Examinations Committee...

  • Page 146

    135 *certificates issued as of 31 December 2013 SKwP Institute of Professional Certification for Accountants maintains a register of certified accountants, and data collected in the register may, with individual consent of the certified accountant, be made available on Association’s website. ...

  • Page 147

    136 a) has passed the exam concluding the II level of SKwP education path, or b) has completed the course of IV level of SKwP education path. There is a charge for taking an exam, and at this point the charges are: part A - 250 PLN, parts B and C 300 PLN each, part D - 150 PLN. Certified account...

  • Page 148

    137 3.4.2. ACCA certification136 ACCA certificate is issued by The Association of Chartered Certified Accountants, an international organization with over 150 thousand members and 430 thousand students in over 170 countries. ACCA is one of the most popular professional qualifications in accountin...

  • Page 149

    138 No. Exam Subject Diploma 9 F9 Financial Management Professional Essentials (3 exams) Member of ACCA (+ practical experience) 10 P1 paper Governance, Risk and Ethics 11 P2 Corporate Reporting 12 P3 Business Analysis Professional Options (2 of 4 exams – a choice) 13 P4 paper Advanced Fi...

  • Page 150

    139 ACCA cooperates with Oxford Brookes University and after completing the full qualification path, the candidate may apply for MBA, while completing Fundamentals and writing the thesis allows obtaining a BA from the same school. There is a number of training companies in Poland, which offer pre...

  • Page 151

    140 Graph 3.14. Number of ACCA members in Poland as of end of each financial year in 2000-2013140 In average, number of ACCA members is growing by 77 a year, while the highest growth dynamic was recorded in 2003 (increase by 125 members), 2002 (increase by 116 members) and 2009 (increase by 106...

  • Page 152

    141 Graph 3.15. Number of ACCA members in Poland, by voivodship141 3.4.3. CIMA certification Another certification path, this one targeted to management accounting, is the international CIMA certificate. Chartered Institute of Management Accountants (CIMA) was established in London in 1919. The ...

  • Page 153

    142 Next stage – CIMA professional qualification is composed of three pillars: Enterprise, Performance and Financial, covering advanced knowledge in scope of: management accounting, financial accounting, efficiency management, financial management, financial strategies etc. At this stage, the ...

  • Page 154

    143 After completing the strategic level, the candidate may take the test of professional competence (Test of Professional Competence in Management Accounting), which combines practical experience with theoretical knowledge. In order to achieve this level of CIMA qualification, the candidate must...

  • Page 155

    144 On CIMA website, information may be found on CIMA qualification fast tracks for members of some professional organizations and holders of other professional qualifications145. For example, ACCA graduates may, within CIMA Professional Gateway fast track, receive a pass for 11 CIMA exams (but t...

  • Page 156

    145 3.4.4. Other qualifications Another qualification - CF (Corporate Finance) is a set of international qualifications in scope of corporate finance. CF qualification is awarded by ICAEW (Institute of Chartered Accountants in England and Wales) in agreement with CISI (Chartered Institute for Se...

  • Page 157

    146 techniques of audit in public sector, 4) Control environment in public sector. Exam is in test format. Qualification CISA (Certified Information Systems Auditor) is an international qualification in scope of IT audit. According to Polish law, CISA does give rights to conduct audits of IT pro...

  • Page 158

    147 audit in financial sector, provide references confirming appropriate moral attitude and pass the CFSA exam. The exam consists of two parts (first – covering knowledge in scope of three sectors of financial services: banking, insurance, and securities trading, second – when the candidate c...

  • Page 159

    148 qualifications. Graph 3.16 below presents the structure of qualifications of those auditors in surveyed units who had confirmed qualifications, by type of certificate or other designations of right to practice the profession. Graph 3.16. Qualifications of employees with confirmed audit certif...

  • Page 160

    149 Situation is similar in case of graduates of tertiary school majors in economics and administration. It is possible, based on data from GUS and MSaHE, to learn the exact number of graduates of e.g. finance and accounting major, but this information only shows the potential participants of A&a...

  • Page 161

    150 In connection with the above, requirements with respect to accountants are changing as well. Excellent knowledge of accounting principles and provisions of the tax law are no longer sufficient skills necessary for practicing the profession properly. They are expected, and thus the education s...

  • Page 162

    151 4. LABOR MARKET FOR A&A PROFESSIONS 4.1. Quantitative analysis of entities that provide accounting services This sub-section contains quantitative analysis of companies that offer accounting and book-keeping services – these companies are the basic work place for finance and accounting ...

  • Page 163

    152 It does not include:  Data processing, classified under 63.11.Z,  Management consulting, e.g. in scope of managing accounting systems or expense control procedures, classified under 70.22.Z,  Collection of receivables, classified under 82.91.Z. PKD 2007 has been developed on the basi...

  • Page 164

    153 without natural persons who conduct individual agricultural activity156. One cannot separate further the statistics concerning 69.20Z activity because reporting is done across PKD divisions157, i.e. in one and the same group which legal services (without courts.) The share of law firms (code ...

  • Page 165

    154 Prevalence of small firms (in terms of staffing numbers) is conspicuous regardless of the sector (public versus private), but in the private sector as much as 98.29% of firms plan employment within the range up to 10 people, and in the public sector this percentage is 72.64% (in this sector t...

  • Page 166

    155 Graph 4.4. Percentage share of each legal form of business for entities registered under code 69 as of 31.07.2013161 Sole proprietorship is the most common legal form among firms offering A&A and law services (almost 82%), followed by partnerships/companies (18%); almost half of those a...

  • Page 167

    156 On the basis of the data available from GUS website one can analyze the firms coded under 69 that were registered and unregistered during a given month of the calendar year (this, however, falls beyond the scope of the study.) To sum up, the market of A&A and law services is dominated by ...

  • Page 168

    157 Graph 4.6. Percentage of entities registered under code 69 (law, accounting & book-keeping and tax advisory services) as of 31.12.2012, in each voivodship164 Majority of firms offering services coded under 69 operate in Mazowieckie Voivodship (24%), followed by Śląskie (11%) and Wiel...

  • Page 169

    158  Location – maps presenting geographical location of headquarters of entities operating in the industry,  Legal forms – graphs reflecting the most common types of legal structure for entities the operating in the industry,  Ownership structure – graphs illustrating the share of...

  • Page 170

    159 Graph 4.7. Number of active entities coded under 69.20 at the end of each quarter for the period of 31.12.2009-31.03.2013166 Graph 4.8. Number of entities offering A&A services, by voivodship (as of March 31, 2013)167 In a quarter ending on 31 March, 2013, active entities from the in...

  • Page 171

    160 Graph 4.9. Entities offering A&A services in the breakdown according to their legal form (as of 31 March, 2013)168 Three most common legal forms are as follows: self-proprietorship (75.2%, i.e. 34 045 entities), private partnership (11.6%, i.e. 5234 entities), and limited liability comp...

  • Page 172

    161 Ownership structure Number of entities Share Mixed ownership in the private sector, with prevalence of other domestic private ownership in the ownership structure 104 0.20% Mixed ownership in the private sector, with prevalence of foreign ownership in the ownership structure 54 0.10% Mixed ...

  • Page 173

    162 one another, and they do not show which entities combine any of these functions (e.g. offering audit and tax advisory services and/or book-keeping/accounting services.) 4.2. Employment analysis in the breakdown according to occupational groups in light of Central Statistical Office (GUS) data...

  • Page 174

    163 According to GUS research findings, there are discrepancies in occupational structure of employees between the public and the private sector. The fundamental difference can be observed in the proportion between ‘high level’ employees, i.e. those holding managerial and specialist positions...

  • Page 175

    164 ‘accountants’, where women account for 94.6%. By the same token, women (93.2%) definitely outnumber men in the elementary group labelled as ‘accounting and book-keeping employees’. This group includes people working as accounting assistants, accounting clerks, or accounting technicia...

  • Page 176

    165 Code Occupation Total number of people employed % % people employed in the public sector Men Women % of women in the total number of people employed 121102 Accountancy Firm Manager 217 - - 86 131 60.4% 121103 Financial Department Manager 11160 - - 2301 8859 79.4% 1349 Manager in service ins...

  • Page 177

    166 Code Occupation Total number of people employed % % people employed in the public sector Men Women % of women in the total number of people employed 2422 Administration and Development Specialist 88326 14.3% 81.8% 33601 54725 62.0% 3313 331301 Accountant 112547 18.2% 30.9% 6047 106500 94....

  • Page 178

    167 Wielkopolskie and Dolnośląskie. Such employment structure by voivodship is related, first and foremost, to the number of firms operating in a given area. Graph 4.10. People employed in the national economy in the breakdown according to 16 voivodships173 Drawing from the analysis of result...

  • Page 179

    168 national economy entities (relevant for the key focus of the study174), the population of people working in A&A professions is susceptible to serious errors arising from estimation. Another reason underlying the errors in estimating the number of people working in each profession is the f...

  • Page 180

    169 Finally, when considering the impact of the SME sector on supply on A&A market one must not ignore the firms offering services coded as 69.20.Z in 2007 Polish Classification of Activities, as mentioned in statistical terms in sub-section 4.1. This category includes, inter alia, accountanc...

  • Page 181

    170 Act on Freedom of Economic Activity Public statistics Within at least one of the past two fiscal years:  Employment below 50 employees, and  Annual net turnover from the sales of products, goods and services and financial operations less than the equivalent of EUR 10 million expressed ...

  • Page 182

    171 As demonstrated on the graph, the lion’s share of national economy entities are the entities that employ up to 9 people, i.e. micro-enterprises as per GUS definition (as of 31 July this year, they accounted for 95.6% of all registered entities), followed by small enterprises (3.5%) employin...

  • Page 183

    172 CEIDG (in operation since July 1, 2011) is an ICT census of entrepreneurs who are natural persons and operate in the territory of the Republic of Poland. CEIDG is administered by the minister competent for economy pursuant to the Act on Freedom of Economic Activity. CEIDG registration is free...

  • Page 184

    173 employed in the enterprises, which would be a good basis for drawing more specific conclusions. Yet, looking at the available data (as presented in Graph 4.11 and Graph 4.12) one can assume that, by and large, the SME sector is dominated by self-proprietorships established by natural persons....

  • Page 185

    174 To be able to use lump-sum taxation options, a taxpayer must first meet the requirements set forth in the Act of 20.11.1998 on lump-sum tax collected on certain types of income generated by natural persons (Journal of Laws, 1998, No 144, item 930, as amended.) The decision on the type of taxa...

  • Page 186

    175 Form of taxation Advantages Disadvantages benefits in comparison to the general principles General principles  Tax is payable only when income is generated  Tax deductible costs are allowed (subject to proper records)  Tax reliefs and joint taxation of spouses are allowed (with a pro...

  • Page 187

    176 Counterintelligence Service, the Police, public statistics agencies, and the agencies that administer public registers. In an attempt to obtain the updated statistics on taxation regimes selected by the taxpayers, their accounting records and the site of their storage – in-house versus outs...

  • Page 188

    177 Table 4.7 presents the data on the number of enterprises and their structure according to the type of accounting records as of the end of 2011. Table 4.7. The number of enterprises and their accounting records in the breakdown according to planned number of employees (status as of 31.12.2011)...

  • Page 189

    178 account for less than 15%.) The smallest number of entities paid income tax under the tax card regime, which means that they were exempt from keeping records for tax purposes. Graph 4.13. Form of accounting records in SMEs in the breakdown according to the number of people employed (as of 3...

  • Page 190

    179 underlying the choice of lump-sum tax are as follows: relative simplicity of revenue registration (without costs), business operation that does not entail costs, the need to avoid formalities and burden related to cost registration and records (e.g. tax office inspections) or, perhaps, the f...

  • Page 191

    180 The report entitled a Review of On-line Accounting Services (2012)189 prepared by Starter Business Development Foundation provides some interesting data about accounting in micro-, small and medium-sized enterprises, though the reader may have some doubts about the report. Firstly, research m...

  • Page 192

    181 Graph 4.14. Accounting in surveyed SMEs (http://inFakt.pl in cooperation with 4P research mix)191 These surveys were also helpful in specifying market potential for on-line accountancy services. According to research results, about 12% of respondents are considering starting the use of on-l...

  • Page 193

    182 Of the entire universe of surveyed enterprises, a vast majority (77%) rely on tax revenue and expense ledger, 15% of entities do full accounting, and 7% use revenue registration to calculate their lump-sum tax due.193 Irrespective of income tax regime and related accounting records, the ente...

  • Page 194

    183 This last explanation is quite interesting: it may be that the ‘helpers’ include people who provide accountancy services in the grey economy. Even though the phenomenon of ‘grey economy’ is present in accountancy services and it typically applies to the smallest entities, it is stil...

  • Page 195

    184 Graph 4.17. Statutory auditors listed in the register as of year-end, in the breakdown according to gender197 In line with Article 64, paragraph 1, point 4 of the Act on Statutory Auditors, one of the tasks assigned to the Audit Oversight Commission is to register third country statutory au...

  • Page 196

    185 As of the end of July 2013, the register of third country statutory auditors was made up of two individuals (entry as of May 2013), in both cases the registering body was the Institute of Chartered Accountants of the Province of Alberta, Canada199. Not all statutory auditors listed in the re...

  • Page 197

    186 Graph 4.19. Percentage share of individuals who declare that they practice the profession in the overall population of statutory auditors listed in the register201 In that 4-year period, 2011 was the year when the biggest number of individuals were listed in the register of statutory audit...

  • Page 198

    187 Graph 4.21. Number of individuals deleted from the register of statutory auditors in a year, in the breakdown according to reasons203 2010 2011 2012 PURPLE Non-compliance with any of the conditions listed in Art. 5, paragraph 2, points 1-3 0 2 0 GREEN Failure to pay the fees for longer th...

  • Page 199

    188 b) domestic banks, divisions of credit institutions and branches of foreign banks; c) credit unions; d) insurance companies and major divisions of insurance companies and reinsurance companies; e) electronic money institutions; f) open pension funds and general pension societies; g) open inve...

  • Page 200

    189 capitalization of these companies represented 64% of WSE capitalization (according to the data as of the end of 2011) – Table 4.8. Graph 4.22. Number of entities authorized to audit financial statements in the breakdown according to their legal form of business205 ...

  • Page 201

    190 Table 4.8. Major audit firms that audited financial statements of companies listed on the WSE in 2011 (average stock market capitalization of audited companies and the number of companies listed on the WSE)206 Name of audit firm/audit firm network Average market value of audited company on ...

  • Page 202

    191 Compared to 2009, the number of entities present on the list in 2012 was reduced by 221 entities. The biggest number of deletions was reported in 2010. The main cause (analogically to the register of individuals) was deletion upon request: 80-90% of all deletions. The data describing causes f...

  • Page 203

    192 Graph 4.25. Number of financial statement audits performed (according to AOC reports)210 Revenues generated by entities authorized to audit financial statements in 2011 in respect of financial audit amounted to PLN 728.5 million, including the revenues of the entities doing financial audit ...

  • Page 204

    193 4.4.2. Tax advisors As of June 28, 2013, there were 8 962 individuals on the list of advisors (after National Council of Tax Advisors/Polish: KRDP website), but 1 178 individuals (13%) did not practice the profession, which means that there were 7 784 practicing tax advisors. The biggest num...

  • Page 205

    194 The National Council of Tax Advisors also keeps the register of legal persons authorized to provide tax advisory services. The motion requesting the entry in the register is filed by the executive body of the legal person, and the entry includes: 1) Number and date of the entry in the regis...

  • Page 206

    195 Graph 4.29. Legal persons authorized to provide tax advisory services, by voivodship (number of entities)215 Graph 4.30. Legal persons authorized to provide tax advisory services, by voivodship (percentage share)216 215 Source: Authors...

  • Page 207

    196 As can be inferred from the data, in the voivodships that report high number of tax advisors the number of legal persons offering tax advisory services is also high (the only exception to that rule is Łódzkie, where a relatively high number of tax advisors coincides with a small number of l...

  • Page 208

    197 Determinants of the development of tax consultancy in Poland, supervisor Associate Professor of Szczecin University, Jolanta Iwin-Garzyńska218. The author of the thesis aims to evaluate the phenomena observed in Polish tax consultancy in the context of the factors that impact performance of ...

  • Page 209

    198 competences of tax advisors as well as an increasing demand for their services among entrepreneurs. 5. Availability of tax consultancy in terms of the subject, object and institutional capacity (tax advisor examination.) Terms of access to the professions are most favorable of all ‘related...

  • Page 210

    199 in the ranges of [up to PLN 8.000] and [PLN 8.100–15.000]; in the category of ‘wages, Social Security (ZUS) contribution covered by the payer, materials’ there were only slight changes reflecting cost containment; d) Revenue generated predominantly from doing tax calculations and workfo...

  • Page 211

    200 Graph 4.32. Number of certificates of qualifications and accountant certificates issued (cumulative)220 The number of authorizations to provide book-keeping services issued each year is presented in Graph 4.33. Graph 4.33. Number of authorizations for a certificate of qualifications and an ...

  • Page 212

    201 Certificates of qualifications were issued (in very small quantities) after 2002 due to transitional provisions referred to in point 2.3.4. Over the 18 years during which the list has been maintained, on an average annual basis 5 246 people received the qualification for book-keeping service...

  • Page 213

    202  Negligence in updating one’s knowledge. It should be remembered that the taxpayer bears responsibility for errors made by accountancy firm, and the taxpayer may claim compensation from the insurer for damages incurred by the entity authorized to provide book-keeping services. The taxpa...

  • Page 214

    203 6) At least one year of experience in provision of book-keeping services. To date, more than 500 firms have been enrolled on the list administered by the C.I.K. The number of firms successfully verified in each city included in the review is presented in Table 4.9 below. Verification process ...

  • Page 215

    204 find qualified accounting services that meet the criteria’, defined as a business license and civil liability insurance. Polish Chamber of Accountancy Firms (Polish: PIBR)228 has a more comprehensive approach. PIBR is a relatively new, independent, self-financing organization of a self-gove...

  • Page 216

    205 PIBR is ready to help its members implement a modern DBR system; it offers professional training for the staff within the framework of ‘A Good Accountancy Firm’ project. The Chamber hopes that, ultimately, accountancy firms with DBR certificate will be the role models and a symbol of top ...

  • Page 217

    206 I. Accounting specializations: 1. Accounting expert – accounting specialist; 2. Accounting expert – Personal Income Tax specialist, 3. Accounting expert – Corporate Income Tax specialist, 4. Accounting expert – Value Added Tax specialist, 5. Accounting expert – HR and payroll specia...

  • Page 218

    207 4.4.4. Chief accountants and internal auditors in public finance sector entities (PFSEs) Statistics concerning employment and compensation in PFSEs in the breakdown according to selected professions can be obtained from GUS study based on Z-14 form entitled: ‘Report on employment and compen...

  • Page 219

    208 number of municipalities at a given point in time can only be used as an indicator for the minimum number of chief accountants in local government units. The problem of lack of GUS official statistics on the number of internal auditors in PFSEs can be addressed thanks to the data and informat...

  • Page 220

    209 Table 4.10. Number of public finance sector entities required to do internal audit in the period of 2006-2012 (in approximation)234 Year Group of entities 2006 2007 2008 2009 2010 2011 2012 Central government units 1900 1936 1959 1975 635 640 613 Local government units 500 621 684 7...

  • Page 221

    210 During both periods included in the analysis, vast majority of public finance sector entities required to do the audit are the entities that exceeded financial thresholds specified in the regulations, set at the level of PLN 40 000 thousand (in 2010 such entities represented more than 77% , a...

  • Page 222

    211 shown in Graph 4.34 applies to 2010 and 2011. As for 2012, we only know that 914 people were employed in audit units in central government administration, of which 813 people were employed as internal auditors and the others held auxiliary positions. As shown in Graph 4.34, the number of peo...

  • Page 223

    212 were some small fluctuations in 2007-2012. The most dynamic increase in auditor employment was observed in the group of local government units. In view of the lack of data, it is not possible to analyze employment in local government units for 2007, 2008 and 2012. In the period of 2009-2011...

  • Page 224

    213 According to the reports dedicated to internal audit and management control, for several years now there has been a permanent group of about 1500 auditors dealing with internal audit in the public sector (in-house as well as external auditors.)241 Interesting conclusions can be drawn from th...

  • Page 225

    214 auditors, the role of external service providers becomes more and more prominent (this solution is used mostly by local government units.) 4.5. Outsourcing of book-keeping and accounting services 4.5.1. Outsourcing status Outsourcing of book-keeping and accounting services is quite common am...

  • Page 226

    215 Economic globalization has substantial impact on the popularity of outsourcing because it creates the need for homogeneous accounting solutions and generation of various reports and statements for different external users. The popularity of outsourcing is on the rise among large multinational...

  • Page 227

    216 or by delegating employees to the organization. In turn, accountancy firms usually resort to traditional outsourcing, whereas consulting firms offer co-sourcing and outsourcing.246 The status of Polish outsourcing market in the area of simple and advanced services is discussed in a report pre...

  • Page 228

    217 savings (possibility to avoid personnel costs connected with hiring accountants, training them, problems with absenteeism and replacements), access to accounting and finance experts, and avoiding problems arising from evolving legal regulations. 4.5.2. Accountancy firms The only definition of...

  • Page 229

    218 A.Puch quotes in the article other interesting data about the clients of accountancy firms (Graph 4.39), presented as own information obtained from the GUS. Analogically to the previous series of data, it would be hard to comment due to the fact that the data cannot be verified. Graph 4.39. ...

  • Page 230

    219 Based on the data published by GUS, it is not possible to determine the number of BPO/SSC entities that offer financial and accounting services, or to get information about their staffing structure. Since financial and accounting services need not represent their core business, those BPO/SSC ...

  • Page 231

    220 the region. Detailed data concerning the number of people employed in the sector in 2008-2013 is presented in Graph 4.41. Graph 4.41. Number of people employed in foreign outsourcing centers in Poland in 2008-2013 (in thousands)255 * Status as of 31.05.2013 In average terms, a foreign capi...

  • Page 232

    221 Graph 4.42. Number of centers offering each type of service (2011)260,* *figures include several types of services provided by one BPO/SSC entity One can also notice geographical distribution in terms of specialization in a given type of services. Such a description for seven leading locat...

  • Page 233

    222 Apart from the data presented above, ABSL reports do not contain the information lending itself to the analysis of BPO/SSC sector entities offering financial and accounting services (either as a core business or in combination with other services.) Under the circumstances, ABSL was requested ...

  • Page 234

    223 Poznań 1 14 15 7 Rzeszów 1 1 1 Szczecin 3 3 1 Tri-City 2 8 10 3 Warsaw 8 1 16 25 5 Wrocław 2 1 8 11 3 Total 31 3 97 131 36 BPO/SSC/IT centers that provide financial and accounting services employ 34 812 people (based on PAIiIZ data), including 3 092 people working in the centers tha...

  • Page 235

    224 The biggest workforce population is reported by F&A centers (specializing only in F&A services or offering them in conjunction with other services) in Cracow (12.8 thousand people.) In comparison to Cracow, employment figures are cut by half in F&A centers based in Warsaw (5.7 tho...

  • Page 236

    225 As shown in the table above, US investors are most prominent as far as the number of F&A service centers is concerned (more than 29%), followed by the Germans (13.74%.) Significant market share belongs to the Poles themselves (9.16%), as well as to British investors (8.4%) and the Swedes ...

  • Page 237

    226 The biggest number of people employed in the centers offering F&A services (cf. Table 4.17) in one location work in Cracow in US capital firms (6150 people.) US capital is also highly visible (in terms of the population of people employed) in Warsaw and Wrocław. Investors from France hav...

  • Page 238

    227 Table 4.18. Employment in the centers that specialize only in F&A services in the breakdown according to the matrix of ‘location – country of origin of the capital’, based on PAIiIZ database (status as of 15.09.2013) 268 Location Country of origin of the capital By...

  • Page 239

    228 they intended to increase the number of employees but, at the same time, seventy-five percent complained about problems with filling the vacancies for positions of high significance for the company. Lack of available and qualified candidates was indicated as the basic reason underlying recrui...

  • Page 240

    229 The size of the sample in 2010 was 27.2 thousand entities, which represented 13.0% of the total number of entities employing more than 9 people. The Z-12 report was submitted by about 17.3 thousand entities. An average reporting entity had 161 associates, of which 138 were the employees of th...

  • Page 241

    230 Code Name Compensation relation: women vs. men Compensation relation: private sector vs. public sector Compensation relation: women vs. men in the private sector Compensation relation: women vs. men in the public sector 7. 241106 Management Accounting Specialist 66.5% 113% 72.1% 54.8% 8. ...

  • Page 242

    231 relation of the mode (modal value)272 to the average.  Looking at the average wages in professions associated with book-keeping and accounting services, women’s wages are definitely lower than men’s wages, for the same positions. The biggest discrepancies can be observed in positions s...

  • Page 243

    232 Graph 4.45. Differences between the voivodships in the amount of compensation paid for selected specialist positions273 Graph 4.46. Impact of company size on the level of compensation, using the example of selected A&A professions274 ...

  • Page 244

    233 Information concerning compensation in A&A professions is also available from many job search web portals. HR consultancy firms develop all kinds of payroll reports, some of them are more or less closely related to A&A jobs/professions. This data is quite valuable in that GUS data is...

  • Page 245

    234 Table 4.20. Average compensation, the median, the 1st and the 3rd quartile, and maximum compensation amounts in A&A professions, according to various data sources (PLN) 276 Measure Data source GUS* Goldman Recruitment Raport Placowy.pl Hays** Page Personnel** Cpl Jobs** 1. Financial Direc...

  • Page 246

    235 Measure Data source GUS* Goldman Recruitment Raport Placowy.pl Hays** Page Personnel** Cpl Jobs** 3rd quartile 6 761,21 13 791,00 20 000,00 13 500,00 Maximum 27 800,33 - - 5. Audit Firm Manager Average 16 000,00 6. Statutory Auditor Average 7 037,10 1st quartile 5 254,06 M...

  • Page 247

    236 Measure Data source GUS* Goldman Recruitment Raport Placowy.pl Hays** Page Personnel** Cpl Jobs** Maximum 20 287,50 11. Management Accounting Specialist Average 6 867,97 1st quartile 4 571,89 Mode 5 143,34 Median 5 796,31 3rd quartile 7 711,37 Maximum 21 253,44 ...

  • Page 248

    237 Measure Data source GUS* Goldman Recruitment Raport Placowy.pl Hays** Page Personnel** Cpl Jobs** 1st quartile 1 983,97 - - Mode 2 601,77 2 500,00 2 500,00 Median 2 616,62 3 000,00 - 3rd quartile 3 273,10 4 000,00 5 500,00 Maximum 14 000,00 - - 17. Invoice Clerk Average 2 494,7...

  • Page 249

    238 Measure Data source GUS* Goldman Recruitment Raport Placowy.pl Hays** Page Personnel** Cpl Jobs** 3rd quartile 6 200,00 23. Financial Analyst Average 4 931,00 - - - - 1st quartile 3 193,00 8 200,00 4 099,00 4 000,00 4 500,00 4 000,00 Mode 3 259,00 - - - - - Median 4 161,00 10 800,00 5 4...

  • Page 250

    239 Measure Data source GUS* Goldman Recruitment Raport Placowy.pl Hays** Page Personnel** Cpl Jobs** Average - 1st quartile 6 100,00 Median 7 000,00 3rd quartile 8 500,00 30. Senior Accountant (BPO) Average - 1st quartile 4 200,00 Median 5 100,00 3rd quartile ...

  • Page 251

    240  Compensation amount is affected by foreign language skills; in BPO centers employees who speak another foreing language (on top of English) earn more; knowledge of French/German/Spanish/Italian is valued at even 30% pay rise (depending on the position and region), and command of foreing ...

  • Page 252

    241 4.7. Unemployment The analysis of unemployment among A&A professionals was prepared on the basis of reports from the Ministry of Labor and Social Policy (MLSP.) Two types of reports were used as key sources of data: ‘Deficit and Surplus Professions’ (reports drafted since 2007) and ...

  • Page 253

    242 a) Demographic and social characteristics (age, gender, education level), b) Place of residence (urban/rural), c) Professional experience (tenure, PKD section, profession) and time spent without employment, d) Liquidity (inflow and outflow to/from labor office by reason), e) Statutory categor...

  • Page 254

    243 Graph 4.47. Quantitative changes in the inflow of the unemployed and job offers, and in the status of unemployment and job vacancies for the group of 22 A&A professions in 2010-2012286 Table 4.21. Comparison of the dynamics of the inflow of the unemployed and job offers for the group of...

  • Page 255

    244 Graph 4.48. Share of the inflow of job offers, the unemployed and inflow deficit in the group of 22 professions considered in the analysis in the pool of all professions for 2010-2012288 In the following paragraphs, the analysis of the impact of the inflow of the unemployed and job offers i...

  • Page 256

    245 Table 4.22. Inflow of the unemployed and job offers in accounting professions in 2010-2012289,* Code Name of profession Inflow of the unemployed Dynamics of the inflow of the unemployed Inflow of job offers Dynamics of the inflow of job offers Deficit/surplus of job offers versus the inflow ...

  • Page 257

    246 Code Name of profession Inflow of the unemployed Dynamics of the inflow of the unemployed Inflow of job offers Dynamics of the inflow of job offers Deficit/surplus of job offers versus the inflow of the unemployed 2010 2011 2012 2011/ 2010 2012/ 2011 2010 2011 2012 2011/ 2010 2012/ 2011 2010...

  • Page 258

    247 Table 4.23. Number of the unemployed and job offers in accounting professions at the end of each year (2010-2012)290,* Code Name of profession Status of the unemployed Dynamics in the status of the unemployed Number of job vacancies Dynamics in the number of job vacancies Share of the profes...

  • Page 259

    248 Code Name of profession Status of the unemployed Dynamics in the status of the unemployed Number of job vacancies Dynamics in the number of job vacancies Share of the profession in the number of job vacancies in the group of 22 professions 2010 2011 2012 2011/ 2010 2012/ 2011 2010 2011 2012 ...

  • Page 260

    249 MLSP publishes data about unemployment status by profession in the breakdown according to voivodships. As can be learnt from the data for 2010-2012, the highest percentage of the unemployed from accounting professions was reported in Mazowieckie (14-16% of all unemployed accountants), Śląsk...

  • Page 261

    250 Table 4.25. Number of unemployed accountants/auditors in each voivodship in the breakdown according to individual professions as of the end of 2012292 Code Name of profession Voivodship Poland dolnośląskie kujawsko-pomorskie lubelskie lubuskie łódzkie małopolskie mazowieckie opolskie po...

  • Page 262

    251 Code Name of profession Voivodship Poland dolnośląskie kujawsko-pomorskie lubelskie lubuskie łódzkie małopolskie mazowieckie opolskie podkarpackie podlaskie pomorskie śląskie świętokrzyskie warmińsko-mazurskie wielkopolskie zachodnio-pomorskie 8 241103 Accounting Specialist 140 89 ...

  • Page 263

    252 Code Name of profession Voivodship Poland dolnośląskie kujawsko-pomorskie lubelskie lubuskie łódzkie małopolskie mazowieckie opolskie podkarpackie podlaskie pomorskie śląskie świętokrzyskie warmińsko-mazurskie wielkopolskie zachodnio-pomorskie 16 335201 Tax Returns Controller 3 0 0...

  • Page 264

    253 The authors analyzed registration forms filed by the unemployed and job seekers, and the forms submitted by entities reporting job vacancies – these forms are used as the basis for statistics developed by county-level labor offices. As far as a job offer submitted by an employer is conce...

  • Page 265

    254 Profession Qualifications Skills 13. Accounting and finance post-graduate course 14. Training – budgeting and budget execution control 15. Training in office skills and HR/payroll for a small enterprise 16. Training in computer accounting 17. Qualification of a certified accountant in the a...

  • Page 266

    255 Profession Qualifications Skills 2366 professions and it is not clear why the catalog on the form includes 235 professions less. Currently, the amendment to the Act on Employment Promotion is quite advanced in the legislative process; it sets forth a new methodology for data collection exerci...

  • Page 267

    256 major, both for baccalaureate degree and the combined baccalaureate and master’s degree (a year before there were 19998 candidates.) This major is ranked on the 9. position among all the majors offered during 2012/2013 recruitment (a year before it ranked 7.), with a 63% increase in popular...

  • Page 268

    257 certificate and are statutory auditors), which is why the 19.3 thousand figure can be over-estimated. One should also remember about a group of people who work as chief accountants (estimated 55 thousand people) or financial directors (estimated 11 thousand people), who are frequently highly ...

  • Page 269

    258 Graph 4.50. Number of regular members of Accountants Association in Poland (SKwP) in the field branches in 2009 -2012 (status as of 31 December)296 The population of SKwP members has been quite stable – for the last four years there have been about 20 thousand regular members, and the mos...

  • Page 270

    259 It should also be kept in mind that in Poland membership in a professional organization of accountants is not compulsory, and SKwP members are regular accountants, accounting specialists, as well as statutory auditors or tax advisors. Therefore, it would be counterproductive to add to the fig...

  • Page 271

    260 longer decisive, because employees can develop the required professional competences in an informal way (not necessarily through university courses), and BPO/SSC entities often offer such training opportunities (e.g. in the form of training and secondments abroad, in investor’s home country...

  • Page 272

    261 5. NEW TRENDS AND DIRECTIONS OF CHANGES PLANNED FOR THE A&A PROFESSIONS MARKET 5.1. The A&A Professions Market vs. State Policy Directions The Lisbon Strategy was a development plan for the European Union approved by the European Council in March 2000. The Plan assumed the EU to be ...

  • Page 273

    262 labor market supply – including the elimination of administrative barriers, simplifying the process of creating small and medium-sized enterprises, and creating an administrative and legal environment supporting business setup and operation. At the national level, the European Commission wa...

  • Page 274

    263  Reforming public employment systems with the ultimate result of implementing efficient active labor market policy instruments targeting the unemployed – young people and the elderly in particular. Regrettably, the financial crisis of 2007 revealed the European economy’s structural wea...

  • Page 275

    264  Reducing hothouse gas emissions by 20% against 1990 levels; increasing the share of renewable energy to 20% of total energy use; taking action to improve energy efficiency by 20%. Fundamental instruments serving the purpose of implementing the Europe 2020 Strategy include National Reform ...

  • Page 276

    265 The flexicurity model (comprising four components) remains the basic instrument of combating long-term unemployment and labor markets segmentation. The four components include the following:  Flexible and foreseeable terms and conditions of employment contracts (recognizing issues vital to...

  • Page 277

    266  Activating local communities in rural areas, including support for the process of creating non-agricultural jobs,  Creating a migration policy responding to labor market requirements.  Drafting a National Qualifications Framework, including a National Qualifications Register of voca...

  • Page 278

    267 Furthermore, the Strategy provides for system reforms resulting in postponed retirement and identical retirement age for the male and female populations. This will be accompanied by promotion of older employees in the employer community (with i.a. the strengths of older employees highlighted ...

  • Page 279

    268 and training promoting creativity and innovation should blend in an individual approach to students with developing their teamwork capabilities311. In order to modernize the structure of education, on the other hand, works were initiated to design a new B.A. education model. To date, B.A. ed...

  • Page 280

    269 for improved student mobility between the different B.A. and M.A./M.Sc. areas, in full conformity to Bologna Process assumptions. Moreover, the SRKL will involve promotion of the coupling of tertiary education with professional activeness (internships, on-the-job training), as well as social ...

  • Page 281

    270 Extending the term of professional activeness, designing a commonly accessible and attractive lifelong learning system, and increasing the importance of informal education will all enable swift reactions to the need of improving qualifications in the A&A services community. 5.2. Impact o...

  • Page 282

    271 EU member states to engage in identical business operations in any given area is indubitably harmful and disadvantageous to entrepreneurship development and domestic unemployment rates reduction. Excess regulation of access to selected professions (resulting from the letter of Polish law) con...

  • Page 283

    272 number of service providers, we will shortly witness the bankruptcy of numerous small companies, job loss, and a division of the market between survivors”317. Przemysław Ruchlicki, expert at the Polish Chamber of Commerce, believes otherwise: “I see deregulation as a good thing. The free...

  • Page 284

    273 5.2.3. Deregulating the Statutory Auditors Profession In justifying the content of draft legislation, four key factors considered in drafting changes proposed to the conditions of access to the statutory auditors’ profession have been recognized as noteworthy (pp. 112-115 of the justificati...

  • Page 285

    274  One comment was recognized as unjustified (concerning broader training entity access to compulsory professional development , and considered unjustified in light of the requirement to assure appropriate training levels stipulated in Directive 2006/43/EC – filed by Libertas);  Seven c...

  • Page 286

    275 Current Requirements Proposed Changes employment with an entity authorized to audit financial statements) and employment in an independent financial/ accounting unit position; the total term of employment shall be no shorter than three years for both conditions to be met and approved simultan...

  • Page 287

    276 Current Requirements Proposed Changes Mandatory professional qualifications improvement training during each calendar year. Making the obligatory professional qualifications improvement system more flexible, in particular by introducing new options of participating in such training – i.a. w...

  • Page 288

    277 Scope of Services Groups of Entities Authorized under the Current Law Groups of Entities Authorized under the Draft Law ledgers, and other evidence ledgers used for taxation purposes, and providing due assistance with regard to the above;  Statutory auditors  Businesses providing bookke...

  • Page 289

    278 (according to a 2010 study of the Ministry of Economy, annual administrative expenses incurred by businesses with regard to tax return filing have been estimated at an amount in excess of PLN 10.2 billion), e) The tax advisors profession remains regulated in eight (Poland excepted) European U...

  • Page 290

    279 Current requirements Proposed changes  18 months with a tax advisor or in a tax advisory company Entry on the list of tax advisors and compulsory membership in National Chamber of Tax Advisors no changes Compulsory third party liability insurance for damages incurred in process of perfo...

  • Page 291

    280 a) deregulation will contribute to increased interest in providing services (very low pass rate of the state exam), but it is not possible to make a reliable forecast of impact of this change on level of employment in the profession; b) easier access to the profession may lead to reduction of...

  • Page 292

    281 exams and an accusation of absence of market opinion research before commencing work on the draft (PIBR), opinion about possible decline in price of services (UML)). Table 5.4. Current requirements and proposed changes in scope of providing bookkeeping services328 Current requirements Propo...

  • Page 293

    282 5.3. New types of accounting services One particularly important sector of accounting services, for which further dynamic development is expected, is the sector of online accounting services. Software sales model based on paid license is gradually replaced by online software. Such programs a...

  • Page 294

    283 services, assistance in registering a business etc.), or the possibility of sending documents in electronic format, without the need of personal delivery or pickup. In case of some documents, electronic circulation became possible thanks to changes in regulations, enacted in the meantime (e.g...

  • Page 295

    284 Table 5.5. Review of selected Internet bookkeeping/accounting services (as of 20.09.2013)334 Main profile of activity Basic types of services Prices of online service Number of clients* wfirma.pl simplified accounting maintaining KPiR: the ledger of revenues and expenses (using posting sche...

  • Page 296

    285 Main profile of activity Basic types of services Prices of online service Number of clients* application, integration with Allegro, e-stores bookkeeper.pl simplified accounting maintaining KPiR and register of revenues, as well as VAT records, additional registers, invoicing program, staff ...

  • Page 297

    286 Main profile of activity Basic types of services Prices of online service Number of clients* elaboro.pl comprehensive company management system online comprehensive system for company management, supporting sales, accounting, staff and payroll, fixed assets management, cost control, CRM; it...

  • Page 298

    287 Main profile of activity Basic types of services Prices of online service Number of clients* e-conomic.pl full accounting maintaining general ledger, receivables and liabilities accounts, invoicing module; assistance of experts, integration with bank, payroll system, MS Excel 2 types of subs...

  • Page 299

    288 companies whose accounting is based on KpiR – revenues and expenses ledger, as flat rate fee or fixed amount tax.335 Some of the banks offer to their clients direct discounts or free of charge use of online accounting services, or other portals, to enterprises they work with. This is for ex...

  • Page 300

    289 charge, subsequently 9,99 PLN a month). Domestic transfers and one foreign transfer a month can be made.340 Table 5.6 presents a comparison of selected accounting services packages available from Polish banks. Table 5.6. Comparison of selected bundles of accounting services in Polish banks34...

  • Page 301

    290 Bank/ operator System feature Alior Bank (Cloud Planet S.A.) Idea Bank (Tax Care S.A.) ING Bank Śląski (ING Usługi dla Biznesu S.A.) mBank (Power Media S.A.) Client’s obligations Entering the documents into the online accounting system Delivering original documents to Tax Care facil...

  • Page 302

    291 revenue format, whose reports to the bank pertaining to balance sheet or income statement are not prepared based on reliable data from financial and accounting systems). In summarizing the analysis of online accounting services (offered by banks and other companies) it is worth emphasis that ...

  • Page 303

    292 achieving specific education outcomes. It is an assumption that is completely different from the one so far, where qualifications of specific types were awarded based on curriculum content implemented in the given education cycle, as well as time of education (number of hours, semesters, year...

  • Page 304

    293 section 3.2, education objective for this profession is to prepare the student to perform, among other things, following professional tasks: accounting, accounting for public levies, accounting for payroll and ZUS contributions. In order to perform the tasks listed above, it is necessary to a...

  • Page 305

    294 Group of outcomes Education outcomes Education outcomes specific to qualifications identified for the profession of accounting technician A.36. Accounting 1. Documenting and recording economic operations 1) prepares and controls accounting evidence and qualifies it for posting; 2) interpre...

  • Page 306

    295 Group of outcomes Education outcomes 5) prepares documentation of stock taking. 3. Preparing a financial statement and conducting financial analysis 1) prepares unit financial statement; 2) identifies the subject, tasks and methods of financial analysis; 3) selects and interprets financial a...

  • Page 307

    296 Group of outcomes Education outcomes 4) recognizes structural elements of taxes and levies; 5) accounts for VAT tax; 6) accounts for excise tax; 7) accounts for income taxes taking into consideration agreements (conventions) on avoiding double taxation, 8) observes principles of identifying ...

  • Page 308

    297 education, introduced as of 1 October 2011 by the Act of 18 March 2011 amending the Act – law on tertiary education, Act on academic degrees and titles as well as degrees and titles in art, and also amending certain other Acts (Journal of Laws of 2011 No. 84, item 455). A number of acts of ...

  • Page 309

    298 In case of economic majors, there must be a direct link between the described outcomes and outcomes specified for the area of economic sciences. As far as competences in the area of accounting are concerned, there is a doubt as to how well the detailed and relatively measurable qualifications...

  • Page 310

    299 assigned to given curriculum, major, level and profile of education. Learning outcomes may be validated for:  a person with maturity exam and at least 5 years of professional experience after passing the maturity exam – in case of applying for enrolment to first cycle studies or long cyc...

  • Page 311

    300 2) information about completed or ongoing studies, including: name of the school, name of the unit conducting the course, format of studies, as well as major, level and profile of studies, year and month of starting the studies, year and month of graduation. Social Insurance Institution, with...

  • Page 312

    301 collection of data about employment (including remuneration) in particular professions, including A&A professions, would be collected from the entire population of the employed (and insured). Of course, it should be taken into consideration, that such expansion would somewhat increase adm...

  • Page 313

    302 6. SCOPE OF DATA COLLECTED BY STAKEHOLDERS 6.1. Background information In this section key sources of data concerning A&A market in Poland are described. In sub-section 6.2. GUS research that gives most insights into this market will be discussed. Methodology behind each piece of research...

  • Page 314

    303 economy entities and their performance (individual data) as well as to natural persons, their lifestyle and situation (personal data.) Public statistics studies may pertain to any area of social and economic life and related phenomena that can be observed and analyzed by means of statistical ...

  • Page 315

    304 response to the needs of state authorities, government administration, local governments and the general public at large. It is assumed that the data - once collected and processed - will illustrate phenomena and processes that impact current socio-economic situation in the country, serving a...

  • Page 316

    305 18) President of the Associations of Poland’s Employers, 19) President of ‘Lewiatan’ - Polish Confederation of Private Employers, 20) President of the Polish Crafts Association, 21) President of the Polish Debt Collection Association, 22) President of the National Council of Court Baili...

  • Page 317

    306 The Council of Ministers determines the research program for the year and specifies the following items for each study included in that program: a) Subject-matter of the study and the responsible body, b) Type of the study, c) Thematic scope and sources of statistical data to be collected, d)...

  • Page 318

    307 2) Periodic research, including censuses, 3) Studies that guarantee comparability of results in a situation when the research pertains to objects of statistical observation that change in time, or when research methodology is changed, 4) Studies that must be carried out to ensure compliance w...

  • Page 319

    308 unit of public statistics system. Sharing or using individual data or personal data for the purposes other than those listed above is forbidden and punishable with up to three years of imprisonment. A person who, in connection with their work or duties commissioned by the person responsible f...

  • Page 320

    309 c) Mass media dissemination, d) Providing information based on the data collected during statistical surveys, in particular through the intermediation of statistical information centers operating in GUS and in statistical offices. In accordance with the regulation on the procedure and forms...

  • Page 321

    310 year in the budget law. However, state budget does not cover the cost of additional studies, statistical calculations, analyses and surveys done upon individual request. In a situation when such surveys, studies and analyses are requested by a state administration body, the Supreme Audit Of...

  • Page 322

    311 21. Commercial, hospitality, catering and other selected types of activity; 22. Services; 23. Foreign economic relations; 24. Results of non-financial enterprises; 25. Financial market; 26. Prices; 27. Public finance; 28. Tangible fixed assets and investments; 29. National accounts; 30. Regio...

  • Page 323

    312 Survey 2008 2009 2010 2011 2012 2013 3. The unemployed and job seekers registered in labor offices - - + + + + 4. Working time + + + + + + 5. Institutional support for labor market + + + + + + 6. People aged 50 + on the labor market - + + + + + 7. Work-life balance - - + - - - 8. Not r...

  • Page 324

    313 Survey 2008 2009 2010 2011 2012 2013 29. Tertiary education facilities and their financial situation + + + + + + 30. Continued professional development in enterprises - - + - - - 31. Employment, student accidents, holiday recreation of children and teenage students, number of students in ...

  • Page 325

    314 The purpose of the study is to obtain the data on the number and structure of the unemployed and job seekers registered in County Labor Offices according to their demographic and social attributes, professional experience and period of unemployment; the inflow and outflow of the unemployed an...

  • Page 326

    315 1. Number and structure of the unemployed in the breakdown according to:  Demographic and social characteristics (age, gender, education level),  Place of residence (urban/rural),  Situation on the labor market (the unemployed aged less than 25; the long-term unemployed; women who di...

  • Page 327

    316 6. Involvement in the programs co-financed from the European Social Fund: system- and contest-based projects implemented by County Labor Offices. 7. Number of special programs and number of the unemployed and job seekers participating in the programs. Balance of Labor Fund resources, liabilit...

  • Page 328

    317  Output tables (electronic format) – about 20 days after the end of the reporting period,  Document entitled: ‘Information about the unemployed and job seekers’ – monthly report (MLSP),  Document entitled: ‘Registered unemployment’ – June, September, December 2013, Mar...

  • Page 329

    318 Nevertheless, one can prepare very detailed analyses concerning the supply of and the demand for professions related to accountancy services market on the basis of labor office and MLSP reports submitted to GUS and disseminated through labor office and MLSP websites. It is possible to analyze...

  • Page 330

    319 and social welfare (divisions: 86-88), culture, entertainment and recreation activities (divisions: 90-93), other service activities (divisions: 95-96.) The survey is focused on the total number of people employed, including women, on: 31 March, 30 June, 30 September, 31 December 2013, newl...

  • Page 331

    320 of the last date of the reporting quarter. This is where the surveyed entity specifies whether it is active (operational phase, development/organizational phase, liquidation or bankruptcy phase) or inactive (i.e. it did not start operation, it is in liquidation, bankruptcy, or operation was s...

  • Page 332

    321 on Professions and Specializations. After modification of form Z-05, the following additional information about A&A professions would become available:  Number of people employed, by profession and gender (status as of the last day of the reporting quarter),  Number of new jobs in t...

  • Page 333

    322 Section 2. DEMAND FOR LABOR 2. Number of people employed in accordance with the Classification on Professions and Specializations, 2010 (status as of the last day of the reporting quarter) 23 Teaching and education specialists 08 24 Economics and management specialists 09 241101 S...

  • Page 334

    323 number of foreigners working in Poland in A&A professions in the breakdown according to various characteristics such as their profession, geographical distribution, country of origin, etc. 6.2.5. Compensation structure387 The purpose of the survey into compensation structure is to determi...

  • Page 335

    324  ‘Compensation structure by profession for October 2012’, published in December 2013,  ‘Living conditions of the population in 2012’, also published in December 2013,  ‘2013 Industry Statistical Yearbook’, December 2013. Conclusions/recommendations This survey aptly meet...

  • Page 336

    325 Navigation Authority. They submit the electronic version of Z-14 report, i.e. the report on employment and compensation in public administration and other entities. The information and data obtained by means of the survey applies to employment as of 31 December of the year (the most recent e...

  • Page 337

    326 detailed data is presented only for selected A&A market professions or groups of professions. The form should be modified in order to make the data more useful in terms of accounting services market. Such modification would consist in adding specific A&A professions performed by publi...

  • Page 338

    327 Section 2. Employment and compensation by selected professions In total (from Section) 1 a 01 b c Of which: Higher officials of public administration (1112) a 02 b c …………………………………………………… a 03 b c Financial spec...

  • Page 339

    328 Section 2. Employment and compensation by selected professions Accounting and book-keeping employees (4311) a 12 b c Of which: accounting assistance (431101) a 13 b c Of which: invoice clerk (431102) a 14 b c Of which: accounting technician (431103) a 15 ...

  • Page 340

    329 religious organizations and other organizations as well as legal and natural persons. This also applies to public schools, facilities and colleges; non-public schools, facilities and colleges with the same rights as public ones; and non-public schools. Collected data pertains to:393  Org...

  • Page 341

    330 Output information from that survey is grouped according to the following profile: country, region, voivodship and county, in the breakdown into urban and rural areas, and selected information is also developed at the level of sub-regions and by city, municipality; it will be made available i...

  • Page 342

    331 All the data and information is derived from reports submitted by public and non-public tertiary education facilities396 and the institutions that offer Ph.D. and post-graduate courses and scholarships. Reports are submitted to GUS once a year, on four dates. By December 18 with the data as o...

  • Page 343

    332 facilities and science and research institutes – 30 March, 2013, final tables – April/May of 2013,  UNICEF - September of 2013,  2014 UOE (UNESCO, OECD, Eurostat) Data Collection on Education Statistics and Indicators – data about students, academic teachers, financial situation o...

  • Page 344

    333 Including: finance and accounting 03 Including: accounting 04 Including: ……………………… 05 Humanities 06 Mathematics and statistics 07 On the basis of the data derived from form Z-10 (tertiary education reports) and modified report Z-12 (report on scholarships...

  • Page 345

    334 Conclusions/recommendations This study and the data from subsequent editions of similar surveys can be used to analyze the determinants underlying educational choices of young people, and then to prepare the promotion of the so-called ‘preferred’ university majors, indispensable for succe...

  • Page 346

    335 The results are presented in output tables in electronic format and in a publication entitled: ‘Education of Adults’ (‘Kształcenie dorosłych’.) Conclusions/recommendations This survey is quite important from the standpoint of Europe 2020 strategy and the instruments recommended for...

  • Page 347

    336 Results concerning HRST population size are presented in the breakdown according to age, gender, academic degree, labor market status (employed, unemployed, economically inactive), profession, voivodship; university students in the breakdown according to their major; members of the Polish Aca...

  • Page 348

    337  Feed the database of entities elected for statistical research. The entities required to make an entry into the official national register of national economy entities maintained by the President of Central Statistical Office (REGON) comply with this obligation free of charge. All of the...

  • Page 349

    338  telephone and fax number in the registered office, e-mail and web site address, provided that the entity has such data and submits it to the register. Once the submission is made, each entity is assigned a unique REGON ID number (national economy entity identification number.)406 This num...

  • Page 350

    339 The range of the information stored is pre-agreed and indispensable for the performance of tasks of those organs or institutions. Individual requests for extracts from REGON register are satisfied against payment and they may apply to the following information408:  REGON identification ...

  • Page 351

    340  entities by expected number of people employed and PKD section and division,  entities by expected number of people employed and by voivodship, sub-region, county and municipality,  entities by PKD and by voivodship, sub-region, county and municipality,  entities recently registe...

  • Page 352

    341 6.2.13. Other resources411 Apart from the REGON register, Central Statistical Office keeps the following registers and data bases:  TERYT National Official Registry of Territorial Division of the Country;  DEMOGRAFIA base;  HINEX data base;  Local Data Bank (LDB);  Glossary of ...

  • Page 353

    342 expenses of territorial self-government entities, investments and fixed assets, regional accounts, national universal censuses in 1988, 2002 and 2011, and universal agricultural censuses in 1996, 2002 and 2010. Local Data Bank is updated with an annual frequency, and the data is collected on...

  • Page 354

    343 days to notify the ministry, counting from the date of entry.) Publication in the form of announcement in MoF Official Journal. - Accessibility and frequency: Public, publication within 60 days from notification by KRDP - Source of data: Official Journal of the Minister of Finance, actionURI(...

  • Page 355

    344 3. Internal auditors in public finance sector entities (PFSEs) a. Number of internal auditors and service providers in PFSEs; Number of entities subject to audit; Size of audit units and their staffing; Data concerning contracts with auditors-service providers; Employment structure by qualif...

  • Page 356

    345 - Source of data: Report entitled: Internal audit in public finance sector entities done by a service provider,actionURI(http://finanse-publiczne.pl/materialy/MF_Prowadzenie_audytu_wewnetrznego_jednostek_fp_przez_uslugodawce_zal1.pdf): http://finanse-actionURI(http://finanse-publiczne.pl/mate...

  • Page 357

    346 Ministry of Labor and Social Policy 1. Unemployment in A&A professions a. Number of the unemployed (by profession) during the period of 6 months (half a year) and at the end of that period (including people without employment for a period of: 1 month, 1-12 months, and longer than 12 month...

  • Page 358

    347 Ministry of Justice 1. Deregulation of professions a. Scope of deregulation for 3 tranches, including the rationale for draft deregulation laws (qualitative and quantitative analyses) and outcomes of social consultations – in the breakdown according to deregulated professions. - Accessibili...

  • Page 359

    348 and who does not conduct business in one’s own name and for one’s own account, who has signed a civil law agreement with an authorized entity), Information about entry in a foreign register, Link to entities (name, address, website). Layout in accordance with the sequence of numbers in th...

  • Page 360

    349 Region (voivodship), Date of the entry. All the data is presented cumulative as of the current date. Data in Excel file format. - Accessibility and frequency: Public, last update as of 30 August, 2013. - Source of data: List of tax advisors: actionURI(http://www.krdp.pl/zapisz.php/plik/159):h...

  • Page 361

    350 - Accessibility and frequency: Data is not published; data since 2006 was obtained. - Source of data: Information obtained directly from SKwP Main Board. ACCA 1. ACCA members a. Number of members, incl. by voivodship. - Accessibility and frequency: Data is not published; data since 2000. - S...

  • Page 362

    351 6.3.4. Supervisory authorities Audit Oversight Commission (Polish: KNA) 1. Statutory auditors a. Number of statutory auditors (women/ men); Number of people who practice the profession; Number of entries in the register; Number of deletions, incl. due to causes such as: death, leaving the sel...

  • Page 363

    352 actionURI(http://www.mf.gov.pl/ministerstwo-finansow/dzialalnosc/ciala-kolegialne/komisja-nadzoru-audytowego/plany-dzialania-i-sprawozdania/-/asset_publisher/05jC/content/sprawozdania-1?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fministerstwo-finansow%2Fdzialalnosc%2Fciala-kolegialne%2Fkomisja-nadz...

  • Page 364

    353 b. Name of the entity, registered address of the head office and branches, organizational and legal form, web address; full names and surnames and business addresses of owners of partners, members of the management board and members of supervisory organs; full names and surnames and numbers i...

  • Page 365

    354 6.3.5. Industry and support organizations/business environment institutions ABSL 1. BPO/SSC a. Number of foreign business service centers (incl. financial and accounting services); employment in foreign business service centers (incl.in financial and accounting services). - Accessibility and ...

  • Page 366

    355 Polish Agency for Enterprise Development (PARP) 1. SMEs a. Number of SMEs; Number of employees working in the SME sector, (this data is presented according to sector-based profile – by section of Polish Classification of Activities and by region (breakdown into voivodships), ownership sect...

  • Page 367

    356 - Comments: Goldman Recruitment – HR consultancy specializing in selection of specialist managers and directors for positions in the field of finance and banking. b. Average compensation for 8 professions (accountant, independent accountant, chief accountant, CFO, financial manager, control...

  • Page 368

    357 - Comments: Page Personel – HR consultancy firm specializing in accounting and finance, inter alia. e. Minimum and maximum compensation for 25 professions/positions in 8 cities (Warsaw, Wrocław, Łódź, Gdańsk, Szczecin, Katowice, Cracow, Poznań). Methodology: no information. - Acces...

  • Page 369

    358 - Source of data: Analysis of expectations of candidates applying for a job in Shared Services Center with a financial and accounting profile: actionURI(https://raportplacowy.pl/pl/static,przykladowe-analizy.html):https://raportplacowy.pl/pl/static,przykladowe-analizy.htmlactionURI(https://ra...

  • Page 370

    359 - Comments: Wynagrodzenia.pl portal administered by Sedlak & Sedlak HR consultancy firm since 2002. 2. PKD 69.20.Z – Accounting and book-keeping services, tax advisory services a. Number of entities with that code at the end of each quarter; Location of entities by region (number), Str...

  • Page 371

    360 market and to promote fair competition. o The list only includes firms that volunteered (having met certain criteria) or were put forward by the clients. o PIBR (Polish Chamber of Accounting Offices) is also supposed to get involved in certification of accountancy firms actionURI(http://pibr...

  • Page 372

    361 with the use of a software application or Excel; by an accountancy firm); Structure of surveyed entities in the breakdown according to the form of accounting records; Reasons why accounting is done by the enterprise without assistance. - Accessibility and frequency: Public. - Source of data: ...

  • Page 373

    362 - Source of data: Analysis of the market of on-line accountancy services, actionURI(http://www.fundacjastarter.org.pl/tl_files/informatory/analiza%20rynku%20uslug%20ksiegowych%20online%202012.pdf):http://www.fundacjastarter.org.pl/tl_files/informatory/analiza%20rynku%actionURI(http://www.fund...

  • Page 374

    363 certain point in time (according to GUS, there were more than 45 thousand such firms as of 30 June, 2013), in what voivodships they were located, and how many employees they hired, but there is no data whatsoever about the structure of those firms, types of their services, types of clients, e...

  • Page 375

    364 access requires going through a procedure that involves official registration of the query followed by long period of waiting for the reply. It also happens that access to information is denied without any justification.

  • Page 376

    365 7. FINAL COMMENTS The summary of key sources of data dedicated to accountancy services market and collected by different entities gives a rather inconsistent image, with selective treatment of the issues pertaining to that market. Data is fragmented (it is collected by various institutions), ...

  • Page 377

    366 information about age, professional experience, number of years of working experience (in ranges), type of professional contract, type of work performed. For some categories of data it was possible to determine the gender, obtained professional certificates, formal education diplomas, type of...

  • Page 378

    367 generation and use – that way, information would become a ‘common good’ of a kind. It might also contribute to more clear-cut allocation of prerogatives and mandates among different stakeholders on the A&A market, which would also foster closer cooperation. In that context one must ...

  • Page 379

    368 8. SUMMARY 8.1. Objective and subject of the study Report “Accountancy Market and Professions in Poland” was created within the framework of Financial Reporting Technical Assistance Program (FRTAP), which aims to provide support in implementing sustainable institutional and legal foundati...

  • Page 380

    369 As far as financial auditing market (and statutory auditor profession) is concerned, the analysis includes those aspects, which are closely related to the main focus of this study (market for accountancy related professions and services), as analysis of auditing services market is tackled und...

  • Page 381

    370 8.2. Research methods Main research methods applied in preparation of this study were:  desk research,  content review of reports/studies (of GUS and other institutions),  diagnostic survey in form of simple and (in limited scope) in depth interviews. Due to bias towards qualitative...

  • Page 382

    371 A review of classification of professions and occupations was presented here, identifying professions classified as A&A professions. The basis for identification of professions to be included in the study was the Classification of Professions and Specializations (CPS, 2010), which constit...

  • Page 383

    372  collected by GUS – surveys were described, such as bring the most information about the A&A market, discussing methodology of each survey, necessary for proper interpretation of statistics, construction of survey forms was analyzed in order to diagnose the scope of collected data on...

  • Page 384

    373  in group Representatives Of Public Authorities, High Level Officials And Managers – 7 professions,  in group Professionals – 15 professions412,  in group Technicians and Associate Professionals – 5 professions,  in group Clerical Support Workers – 4 professions. This was ...

  • Page 385

    374  Formal (secondary and tertiary professional education), while it is difficult to determine a complete catalog of majors, which prepare graduates for work in A&A professions. Statistics show, that approximately 5% of junior high graduates and over 20% of students of tertiary schools st...

  • Page 386

    375 of which almost 90% were women. This data comes from a representative GUS survey, conducted every 2 years in entities with more than 9 employees. Drawing conclusions about employment in individual A&A professions based on this data is impossible, due to the fact that:  information is...

  • Page 387

    376  Persons certified by: ACCA (over 1,2 thousand), CIMA (approximately 2,2 thousand, but including students). In total, this makes approximately 19,3 thousand persons, of which 14,6 thousand active practitioners. Additionally, the group may include: chief accountants (approximately 55 thous...

  • Page 388

    377 uniform approach to this, i.e. levels of regulation of this type of services are very diverse. A need arises to create a mechanism for verification of quality of service provided by accountancy firms (such initiatives are already emerging, e.g. Polish Chamber of Accountancy Firms, Center for ...

  • Page 389

    378  academic teachers and students of economics majors – POLON system,  entities providing bookkeeping services – REGON and CEP KEP,  unemployment in A&A professions – reports of Minister of Labor and Social Policy. Information infrastructure in other areas of A&A market ...

  • Page 390

    379 LIST OF TABLES 46,Table 46, 2.1. 46, Accounting 46, and 46, auditing relat 46,ed 46, professions 46,as per 46, Classification 46, of 46, professions 46,and 46, specialization 46,s (CPS 46, 2010, 46, as amended) 46, ..............................................................................

  • Page 391

    380 175,Table 175, 4.4. 175, Structure of 175, people 175, employed 175, according to 175,‘elementary’ occupational grou 175,ps, in 175, 175,October 175, 2010 175, ......................................................................................................................... 175,...

  • Page 392

    381 254,Table 254, 4.21. 254, Comparison 254, of 254, the 254, dynamics 254, of the inflow o 254,f 254, the unemploye 254,d 254, and 254, job offers for 254, 254,the 254, group 254, of 254, 22 254, professions a 254,nd 254, for 254, all professio 254,ns 254, ......................................

  • Page 393

    382 LIST OF GRAPHS 55,Graph 55, 2.1. 55, Number 55, of 55, persons, who 55, participated 55, in 55, statutory 55, auditor 55, qualification 55,procedure 55, ................................................................................................................................. 55, 44 5...

  • Page 394

    383 150,Graph 150, 3.14. 150, Number 150, of ACCA members 150, in 150, Poland 150, as of 150, end 150, of 150, each 150, financial year 150,in 150, 2000- 150,2013 150, ..................................................................................................................................

  • Page 395

    384 193,Graph 193, 4.16. 193, The 193, reasons why SME busin 193,ess owners includ 193,ed 193, in 193, the survey do t 193,heir 193, own 193, 193,accounting 193, .............................................................................................................................. 193, 1...

  • Page 396

    385 223,Graph 223, 4.35. 223, Employment 223, structure 223, in 223, internal 223, audit 223, units in 223, 2011 223, ...................................... 223, 212 223, 224,Graph 224, 4.36. 224, Professional 224, qualification 224,s of internal 224, auditors 224, employed 224, in 224, PFSE in...

  • Page 397

    386 LIST OF FIGURES 91,Figure 91, 2.1. 91, Place of 91, economic 91, sciences in 91, Classification of 91, sciences and 91, scientific 91, disciplines 91,.................................................................................................................................................

  • Page 398

    387 LIST OF ATTACHMENTS Attachment 1. Survey into demand for labor - Z-05 Attachment 2. Report on the structure of compensation by profession - Z-12 Attachment 3. Report on employment and compensation in public administration and other entities - Z-14 Attachment 4. Report on tertiary education co...

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