Information about the legal changes that will come into force from October 1, 2018 and will relate to the annual financial statements of companies for 2018

We would like to inform you about the legal changes that will come into force from October 1, 2018 and will relate to the annual financial statements of companies for 2018 (assuming that prior financial statements have been prepared before 01/10/2018) and for subsequent financial years.

Namely, pursuant to the Accounting Act, since October 1, 2018, there will be a change in the method of preparing financial statements, which will imply the need to obtain a PESEL number for all foreigners – members of the company’s management board, if they do not have such a number yet. From the aforementioned day, the new wording of art. 45 par. 1f of the Accounting Act will come into force, according to …