1. NIK/Poland Introductory Professional Training for Auditors
Jacek Jezierski, President
Tallinn, 6 September 2007

2. Certification of auditors
chartered accountants – private sector
two categories of staff in NIK
no external certification for state auditors

3. Provisions of NIK Act Article 68 (excerpts)
An employment relationship with an auditor or audit supervisor shall be established upon nomination, preceded by an employment contract signed for no more than 3 years, subject to paragraph 6.
The nomination shall be subject to the Professional Training for Auditors followed by an examination passed before an Examination Board appointed by the President of the Supreme Chamber of Control.
The President of the Supreme Chamber of Control may, in cases justified by qualifications or professional experience, nominate the auditor or audit supervisor without a prior employment contract nor the necessity to undergo the Professional Training for Auditors.

4. Organisation of Professional Training for Auditors
in its current form it evolved in 1996 (significantly reviewed in 2002)

5. Organisation of Professional Training for Auditors
developed in-house
in-house and external instructors

6. Organisation of Professional Training for Auditors
theory + practice
audit procedure
accountancy
finance
economics
law

7. Organisation of Professional Training for Auditors
usually after ca. 1 year of employment
5 X 2-week sessions in NIK training centre (ca. 420 hs)
parallel audit practice under tutor’s guidance
written and oral examination
attended also (not frequently) by some staff from other public bodies

8. Nomination
Special form of employment – greater stability