Auditor is a person who is qualified to carry out financial audits and examine the financial statements of companies, institutions and organisations. His or her main task is to verify that the financial data presented by the economic entity complies with the applicable legislation and reflects the actual financial state of the company.
To become a chartered accountant, it is necessary to meet a number of requirements, including completion of specialised studies, relevant professional practice and passing state examinations. In Poland, chartered accountants are affiliated with the National Chamber of Statutory Auditors (KIBR), which supervises their activities. It is one of the public trust professions.
