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Poland – Reminder on the Requirement for Auditors participation in Supervisory Board meetings

Effective the 13th of October 2022, the Polish Commercial Code requires auditors to participate in Supervisory Board meetings for the purpose of approving Audited Financial Statements.

It is the company’s responsibility to arrange the auditor’s participation. If the meeting is held remotely then the company must provide electronic means of communication for attendance.

Companies must give notice of the meeting at least one week in advance, in any manner (by phone, mail or email). However, it is recommended to use a method that leaves physical proof.