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Key Facts: Biegły Rewident Exam

10 exams

Written knowledge exams in the qualification procedure

PIBR information for candidates

60%

Minimum share of maximum points to pass each knowledge exam

Regulation of 25 September 2025, § 15

PLN 750

Fee for each knowledge exam

KRBR Resolution 1635/33a/2026

PLN 1,000

Entry fee for the qualification procedure

KRBR Resolution 1634/33a/2026

PLN 1,900

Diploma exam fee

KRBR Resolution 1635/33a/2026

240 mins

Maximum duration of a knowledge exam

Regulation of 25 September 2025, § 14

Poland's statutory auditor qualification (biegły rewident) requires 10 written knowledge exams run by the Examination Committee with PIBR (PLN 750 each, up to 240 minutes, 60% pass mark), practical training and a written-plus-oral diploma exam (PLN 1,900). These questions are independent English-language MCQ practice by OpenExamPrep on the exam topics — not an official translation or a simulation of the Polish-language exams.

Sample Biegły Rewident Practice Questions

Try these sample questions to review concepts for the Biegły Rewident exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Article 4(1) of the Polish Accounting Act (ustawa o rachunkowości), which overriding requirement must an entity meet when applying its adopted accounting policy?
A.Measure all fixed assets strictly at historical cost and never revalue them, whatever the circumstances
B.Prepare financial statements so that they mirror the taxable income declared to the tax office
C.Present its assets, financial position and financial result fairly and clearly (rzetelnie i jasno)
D.Recognise revenues and expenses only when cash is actually received or paid out
Explanation: Article 4(1) requires entities to apply their adopted accounting policy while presenting their assets and financial position (sytuacja majątkowa i finansowa) and financial result fairly and clearly (rzetelnie i jasno) — the Polish expression of the true and fair view. Tax rules, cash timing and rigid historical cost do not override this requirement.
2Article 7(1) of the Polish Accounting Act requires assets and liabilities to be measured with prudence (zasada ostrożności). What must the financial result therefore include?
A.Only certain other operating income, but all incurred other operating costs and provisions for known risks
B.Income expected from contracts still under negotiation, if management considers signing likely
C.General discretionary reserves created in profitable years to smooth the result of later periods
D.Impairment losses only once the impaired asset has actually been sold or scrapped
Explanation: Article 7(1) requires the result, regardless of its size, to include decreases in the value in use or trade value of assets (including depreciation and write-downs), only certain (niewątpliwe) other operating income, all incurred other operating costs, and provisions for known risks, threatening losses and the effects of other events.
3Under Article 5(2) of the Polish Accounting Act, which assumption allows an entity to measure its assets at carrying amounts rather than at achievable net selling prices?
A.The materiality principle (zasada istotności)
B.The periodicity principle (zasada okresowości)
C.The substance-over-form principle (zasada wyższości treści nad formą)
D.The going concern assumption (zasada kontynuacji działalności)
Explanation: Article 5(2) assumes the entity will continue its activity in the foreseeable future, covering at least one year from the balance sheet date, in an essentially undiminished scope and without liquidation or bankruptcy. If that assumption is not justified, Article 29(1) requires assets to be measured at achievable net selling prices (not above cost less write-downs) and a provision to be created for the extra costs and losses of discontinuance.
4Article 6(2) of the Polish Accounting Act gives effect to the matching principle (zasada współmierności). What does it require at the end of a reporting period?
A.Allocating every production overhead to inventory, so that no overhead is expensed in the period
B.Recognising prepaid costs and deferred income, and accruing period costs not yet incurred
C.Matching each asset acquired with a liability of the same amount incurred in the same month
D.Aligning accounting depreciation with tax depreciation rates, whatever the asset's useful life
Explanation: To match revenues with the related costs of a reporting period, Article 6(2) requires costs or revenues relating to future periods (prepayments and deferred income) to be carried forward, and costs attributable to the current period that have not yet been incurred to be accrued. Together with the accrual rule in Article 6(1), this ensures each period bears the costs of earning its own revenues.
5Under Article 8(2) of the Polish Accounting Act, from when may an entity change its adopted accounting solutions to other solutions permitted by the Act?
A.From the first day of the financial year, regardless of when the decision is taken
B.From the first day of the month after the management board adopts the resolution
C.Only from the date on which the head of the tax office approves the change
D.Only from the start of the financial year after the year in which it is decided
Explanation: Article 8(2) allows an entity, in order to present its situation fairly and clearly, to change its accounting solutions with effect from the first day of the financial year, irrespective of the date of the decision. The notes must give the reasons and the numerical effect on the result and keep comparative data comparable; the effects are taken to equity as profit (loss) of prior years.
6Under Article 4(4) of the Polish Accounting Act, when may an entity apply simplifications within its adopted accounting policy?
A.Whenever the cost of maintaining full bookkeeping would exceed 1% of the entity's annual net revenue
B.Only after the statutory auditor has approved each simplification in writing
C.When this has no materially adverse effect on presenting the entity's situation fairly and clearly
D.Only if the entity qualifies as a micro-entity and prepares a simplified balance sheet and P&L
Explanation: Article 4(4) permits simplifications within the adopted accounting policy if they do not have a materially adverse effect on the Article 4(1) obligation to present the assets, financial position and result fairly and clearly. Article 4(4a) adds that information is material when its omission or misstatement could influence users' economic decisions.
7Under the IASB Conceptual Framework for Financial Reporting, which two characteristics are the fundamental qualitative characteristics of useful financial information?
A.Timeliness and verifiability
B.Comparability and understandability
C.Prudence and conservatism
D.Relevance and faithful representation
Explanation: The Conceptual Framework identifies relevance and faithful representation as the fundamental qualitative characteristics; comparability, verifiability, timeliness and understandability are enhancing characteristics. Prudence is described as caution that supports neutrality, which is part of faithful representation, rather than a separate fundamental characteristic.
8Under Article 28(1)(1) of the Polish Accounting Act, how are fixed assets (środki trwałe) measured at the balance sheet date if they have not been revalued?
A.At the net selling price achievable at the balance sheet date, less estimated selling costs
B.At purchase price or manufacturing cost, less depreciation and impairment write-downs
C.At the present value of the cash flows they are expected to generate over ten years
D.At the replacement value stated in the entity's property insurance policy
Explanation: Article 28(1)(1) measures fixed assets and intangible assets at purchase price or manufacturing cost (cena nabycia / koszt wytworzenia), or at a revalued amount after an official revaluation, less depreciation or amortisation and impairment write-downs (odpisy z tytułu trwałej utraty wartości).
9Entity Omega bought a production machine on 1 December 2025: invoice price 500,000 PLN net (VAT fully deductible), non-refundable import duty 30,000 PLN, transport and transit insurance 20,000 PLN, installation and trial run 50,000 PLN. It also paid a 10,000 PLN administrative fine because the oversize load travelled without a permit. What is the machine's purchase price (cena nabycia) under Article 28(2) of the Polish Accounting Act?
A.550,000 PLN
B.600,000 PLN
C.500,000 PLN
D.610,000 PLN
Explanation: Cena nabycia is the amount due to the seller (excluding deductible VAT), increased for imports by public-law charges and by costs directly related to the purchase and to bringing the asset into usable condition, including transport. 500,000 + 30,000 + 20,000 + 50,000 = 600,000 PLN. The fine is not a cost of acquiring or adapting the machine; it is charged to other operating costs.
10How does Article 3(1)(32) of the Polish Accounting Act define other operating revenues and costs (pozostałe przychody i koszty operacyjne)?
A.Revenues and costs indirectly related to operating activity, such as on disposal of fixed assets
B.Revenues and costs arising directly from selling the entity's products, goods and services
C.Interest, foreign exchange differences and gains or losses on financial instruments
D.Contributions and distributions between the entity and its owners acting as owners
Explanation: Article 3(1)(32) defines other operating costs and revenues as those indirectly related to operating activity, in particular those connected with social activity, the disposal of materials, fixed assets and intangible assets, and the maintenance of investment property. Direct sales are core operating revenue, financing items are financial revenues and costs, and owner transactions go through equity.

About the Biegły Rewident Exam

The qualification procedure for statutory auditors (biegli rewidenci) in Poland is run by the Examination Committee appointed by the Minister of Finance, with the Polish Chamber of Statutory Auditors (PIBR), under the Act of 11 May 2017 on statutory auditors, audit firms and public oversight and the Regulation of 25 September 2025. Candidates pass 10 written knowledge exams whose topics are set by KRBR Resolution 1695/34/2026, complete practical training and an audit-firm traineeship, and then pass a diploma exam before taking the oath and entering the register of statutory auditors.

Exam sponsor: Komisja Egzaminacyjna (appointed by the Minister of Finance) with the Polish Chamber of Statutory Auditors (PIBR). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Candidates pass 10 written knowledge exams (up to 240 minutes each; pass at 60% of the maximum points), held in Warsaw on dates set by KRBR and written by hand or on the candidate's own computer. They also complete practical training: a 1-year accounting practice plus a 2-year traineeship (aplikacja) in an audit firm, or a 3-year traineeship, or an exemption for at least 15 years of relevant experience. The final diploma exam has a written case analysis (up to 180 minutes; 60% needed to continue) and an oral part (up to 30 minutes, three questions).

Time Limit

Up to 240 minutes per knowledge exam

Passing Score

60% per exam

Exam / Certification Fees

PLN 750 per knowledge exam; PLN 1,000 entry fee; PLN 1,900 diploma exam

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

Separate exam (1 of 10)

Accounting Theory and Principles (Teoria i zasady rachunkowości)

Scope and principles of accounting under the Accounting Act, the balance sheet, P&L and cash flow statement, documenting and recording events, computerised books, stocktaking and accounting policy.

Separate exam (1 of 10)

Economics and Internal Control (Ekonomia i kontrola wewnętrzna)

Micro- and macroeconomics, monetary and fiscal policy, balance of payments, financial markets and institutions, management and business strategy, and internal control.

Separate exam (1 of 10)

Law (Prawo)

Civil law, labour and social insurance law, company law, bankruptcy and restructuring law, and law regulating business activity.

Separate exam (1 of 10)

Tax Law, Part I (Prawo podatkowe – część I)

Tax Ordinance (liabilities, proceedings, audits), VAT, excise duty, stamp duty and PCC, gaming tax, customs law and fiscal penal law.

Separate exam (1 of 10)

Finance and Financial Management (Finanse i zarządzanie finansami)

Corporate financial management, investment appraisal, long- and short-term financial decisions, business valuation, public finance, and finance of banks and insurers.

Separate exam (1 of 10)

Financial Accounting (Rachunkowość finansowa)

Measurement, recognition and presentation under the Accounting Act and IFRS, including financial institutions, public-sector entities and entities in special situations.

Separate exam (1 of 10)

Tax Law, Part II (Prawo podatkowe – część II)

Business income taxes (CIT and PIT), transfer pricing, real estate, transport, agricultural and forest taxes, international taxation and tax treaties, and the bank tax.

Separate exam (1 of 10)

Cost Accounting and Management Accounting (Rachunek kosztów i rachunkowość zarządcza)

Cost classification and calculation, standard and variable costing, activity-based costing, CVP analysis, responsibility centres, budgeting and performance measurement.

Separate exam (1 of 10)

Financial Statements and Their Analysis (Sprawozdania finansowe i ich analiza)

Preparing and approving financial statements, consolidated statements, disclosure duties of listed companies, and financial analysis.

Separate exam (1 of 10)

Statutory Audit and Ethics (Rewizja finansowa oraz etyka)

Statutory auditors and audit firms in Poland, national standards on auditing (ISAs), quality management, other assurance and related services, public oversight and professional ethics.

Preparing for the Biegły Rewident Exam

What You Need to Know

  • Passing score: 60% per exam
  • Assessment: Candidates pass 10 written knowledge exams (up to 240 minutes each; pass at 60% of the maximum points), held in Warsaw on dates set by KRBR and written by hand or on the candidate's own computer. They also complete practical training: a 1-year accounting practice plus a 2-year traineeship (aplikacja) in an audit firm, or a 3-year traineeship, or an exemption for at least 15 years of relevant experience. The final diploma exam has a written case analysis (up to 180 minutes; 60% needed to continue) and an oral part (up to 30 minutes, three questions).
  • Time limit: Up to 240 minutes per knowledge exam
  • Exam / certification fees: PLN 750 per knowledge exam; PLN 1,000 entry fee; PLN 1,900 diploma exam Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
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Biegły Rewident: Suggested Study Strategy

1Learn the Accounting Act's core principles (Articles 4–8) and how its rules differ from IFRS, for example on goodwill amortisation and lease accounting
2Practise calculations such as NPV, WACC, break-even, variances and deferred tax, because test questions carry negative marking for wrong answers
3Know the liability rules for board members under Article 299 of the Commercial Companies Code and Article 116 of the Tax Ordinance
4Separate the tax topics as the exams do: Part I covers the Tax Ordinance, VAT, excise and customs, while Part II covers income taxes, property taxes and international tax
5Study ISA requirements on risk, materiality, evidence and reporting together with Polish rules on audit committees, rotation and prohibited non-audit services

Frequently Asked Questions

What are the stages of the Polish statutory auditor qualification?

Candidates pass 10 written knowledge exams, complete practical training (a 1-year accounting practice plus a 2-year audit-firm traineeship, or a 3-year traineeship, or an exemption for at least 15 years of relevant experience), pass the diploma exam, take the oath and apply to KRBR for entry in the register of statutory auditors.

What are the 10 knowledge exams?

Accounting theory and principles; economics and internal control; law; tax law part I; finance and financial management; financial accounting; tax law part II; cost accounting and management accounting; financial statements and their analysis; and statutory audit and ethics. The detailed topics are set by KRBR Resolution 1695/34/2026.

How are the knowledge exams scored?

Each exam has single-choice test questions (+2 points for a correct answer, −1 for a wrong answer, 0 if blank) and situational tasks scored on the scale given in the task. An exam lasts up to 240 minutes and is passed with at least 60% of the maximum points (Regulation of 25 September 2025, §§ 14–15).

What are the fees in 2026?

Under KRBR resolutions of 18 January 2026, the entry fee for the qualification procedure is PLN 1,000, each knowledge exam costs PLN 750, and the diploma exam costs PLN 1,900. Exam fees are paid at least 21 days before the exam.

What does the diploma exam involve?

A written part of up to 180 minutes analysing practical audit issues (risk, strategy, methods, documentation, ethics, quality management and reporting) and, for candidates scoring at least 60% in writing, an oral part of up to 30 minutes with three questions, one of which discusses the written solutions.

In what language are the exams held, and can this English bank replace them?

The exams are conducted in Polish, and candidates must know Polish. This bank is an independent English-language MCQ study adaptation by OpenExamPrep of the exam topics; it is not an official translation or format simulation and cannot replace the official exams, situational tasks, practical training or diploma exam.