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The commencement of the Act on Freedom of Business Activity1 as well as the act – Provisions introducing the law on freedom of business activity2 undoubtedly aimed at strengthening the guarantees of freedom to conduct a business, also by means of legal empowerment of the audited entrepreneur against the audit of accounts authorities. As the authors of the act pointed out, its main purpose was to introduce regulations facilitating business activity, with particular reference to strengthening the guarantees of economic liberty and protecting the entrepreneur from excessive audit of accounts. For the fi rst time the act has introduced regulations over the audit of accounts of entrepreneurs. Therefore, this reform was of crucial importance with respect to changing the perception of relations between the state and its citizenry. Though it was made clear that the passed act was incomplete and not able to fulfi l expectations, it should be still considered a critical law in terms of perception of auditing business entities. All previously adopted regulations of auditing were of a more general nature and focused only on the fi nancial inspectors and their powers.

Changes in the Audit of Accounts Regulations in Poland and the Guarantees of Freedom to Conduct a Business