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Performing the audit is the core of our activity. ESO Audit is on the list of Entitled Entities of The National Chamber of Statutory Auditors (no 3472) and ESO Audit partners are registered auditors. Therefore ESO Audit is authorized to perform statutory audits of companies registered in Poland. ESO Audit complies with the requirements of:

• the Accounting Act of 29 September 1994 (Journal of Laws of 2023, item 120with amendments);

• the Act of 11 May 2017 about Auditors, their self-government and about the Public Oversight (Journal of Laws of 2023, item 1015with amendments).

Complying with these regulations authorizes us to perform:

• audit of annual statutory financial statements and consolidated financial statements;

• audit / reviews of interim financial statements;

• audit /reviews of special purpose financial information (consolidation packages);

• audit of projects carried out from the EU and World Bank funds;

• audit of the prospectus / memorandums of the entities admitted to the public offering of securities and for seeking admission of securities or other financial instruments to trading on a regulated market;

• audit of the merger, split or restructuring plans.

We provide the assurance services in respect of the:

• financial statements prepared in accordance with the Polish Accounting Act and/or International Financial Reporting Standards (IAS/IFRS);

• financial information / consolidation packages prepared in accordance with the specific regulations applicable to our customers (like group accounting manuals, contractual requirements, EU requirements in respect of the distributed funds, bank requirements, etc.).

We provide our services based on the self-developed audit methodology that fully complies with:

• National Standards on Auditing issued by the National Council of Registered Auditors in Poland;

• International Standards on Auditing issued by the International Federation of Accountants.

Our audit methodology is based on our thorough knowledge of the client’s business and its industry. We try to understand the risks associated with business operations, problems and their potential effect on operations of our client’s company. We also want to understand how the management handle these risks and problems. On the basis of this knowledge, we focus the audit of the company’s financial statements on an analysis of the internal control mechanisms, systems and business transactions in order to obtain the level of assurance expected by our customers and requirements of the law. We obtain audit assurance by analyzing the operations of our client, at the same time applying strict verification procedures, such as:

• assessment of internal control systems;

• analytical review and detailed tests;

• verification of untypical items and areas allowing a subjective interpretation.


We are ready to prepare trainings tailored to the special requirements and needs of our clients. We focus in trainings dedicated to people from finance and accounting departments, chief accountants, CFO, management board and supervisory board members. Exemplary trainings and workshop we performed:
• Polish accounting and reporting standards;
• International Financial Reporting Standards;
• organizing and optimizing accountancy (including yearend procedures);
• reporting requirements for stock exchanges;
• accountability of management and supervisory boards;
• auditing.
More information on training and courses organized by us can also be found in the section our initiatives


We offer our clients the expertise, current support in organizing and optimization of the accounting system of the company and related internal control:
• analysis of the current status of the organization and indication of the possible remedy actions in respect of the accountancy;
• compliance analysis of the company’s accounting policy with the applicable regulations;
• projects of the management accounting system and financial reporting for the management;
• preparation of the accounting policy, chart of accounts, internal instructions, etc;
• preparation of internal control procedures relating to the finance and accounting;
• workflow design in the departments of finance and accounting;
• assessment or support in the recruitment of the professional accounting staff.

due diligence
We can support you in the financial part of the due diligence process (review in the accounting policy, implication for the assets and liabilities valuations, review of the financial statements on the basis of the assets and liabilities valuation etc.).
financial reporting

We offer services in respect of:
• drafting financial statements, consolidated financial statements, combined financial statements in accordance with the Polish Accounting Act, International Financial Reporting Standards, group accounting manuals;
• preparation of the information for the purpose of the accounting period closing and preparation of the annual financial statements (including preparation of the company for the audit performed by the other auditor and facilitating the company for such an audit);
• drafting the financial part of the prospectus of the entities seeking admission of securities or other financial instruments to trading on a regulated market.

support in the IFRS implementation

We can support you by:
•    direct management and supervision of the IFRS implementation;
•    providing comprehensive analysis of the financial reporting and accounting system of the company in order to identify differences between current policy and IFRS. As a result we would indicate possible and the best applicable treatments;
•    proposing the applicable measurement method of assets and liabilities under IFRS (especially in respect of the fair valuation fixed assets);
•    drafting templates of the IFRS financial statements and the company’s accounting policy based on IFRS;
•    proposing the best solution in order to adjust IT and accounting department for the new reporting requirements.
•    providing IFRS trainings and workshops.

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The experience and knowledge was gained while working for over 12 years for one of the Big Four international network, being the largest organization supplying services to customers worldwide.

Ewa Sowińska

Ewa Sowińska

ESO Audit partner, registered auditor

Jarosław Artyszuk

Jarosław Artyszuk

ESO Audit partner, registered auditor

Anna Mackiewicz

Anna Mackiewicz

ESO Audit partner, registered auditor

Tomasz Zielke

Tomasz Zielke

ESO Audit partner, registered auditor

position in the classification of a nationwide audit firms

years we operate and support our customers

years of experience

 *Auditors’ Ranking , “Rzeczpospolita” , 19 April 2024.

we provide


that ensures neutral and objective result of our work


and confidentiality of information entrusted to us


combined with reliability of the services we provide


ESO Audit sc

Al. Grunwaldzka 103 A
80-244 Gdańsk

tel. +48 58 341 82 94
e-mail: eso@esoaudit.pl

Direct contact with us:

Ewa Sowińska, tel.: 502 18 4583
e-mail: ewa.sowinska@esoaudit.pl

Anna Mackiewicz, tel.: 502 18 4153
e-mail: anna.mackiewicz@esoaudit.pl

Jarosław Artyszuk, tel.: 502 18 4552
e-mail: jaroslaw.artyszuk@esoaudit.pl

Tomasz Zielke, tel.: 502 18 4320
e-mail: tomasz.zielke@esoaudit.pl

ESO Audit