The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession

Open access

Abstract

Due to the commonly perceived need to specialize in one professional activity, the role of education is increasing. This includes accounting specializations which are important as professions of public trust. In connection with such expectations, the role of education among professional groups of accounting professionals at all levels is increasing. The article presents the educational requirements for the professional specialization on accounting against the IFAC International Education Standards and in the context of the deregulation of the accountancy professions in Poland. As a solution to the problems of appropriate education, the role of the Accountants Association in Poland (AAP) was pointed out, based on the courses provided by it, aimed at not only improving the qualifications of the individuals who are involved in accounting professionally, but also on the supporting ethics. The courses taught were analyzed in across-section of their participants in the years 2013-2016. The method adopted to achieve the intended purpose was the analysis of the available literature, the laws in force and the sources provided by the AAP. On the basis of the research, it was found that despite the absence of mandatory professional certification for accounting and bookkeeping, the professionals in this area do see the need for continuous education and take diverse action to raise the quality of the services they provide.

If the inline PDF is not rendering correctly, you can download the PDF file here.

  • Act of 29 September 1994 on Accounting consolidated text DzU [Journal of Laws] of 2013 No. 153 item. 330 as amended

  • Act of 9 May 2014 on Facilitating Access to Certain Regulated Professions DzU [Journal of Laws] item 768.

  • Buczkowska A. Zbaraszewska A. 2011 Certyfikacja zawodu księgowego w Polsce Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 625 Finanse Rynki Finansowe Ubezpieczenia nr 32.

  • Consultation Paper Meeting Future Expectations of Professional Competence A Consultation on the IAESB’s Future Strategy and Prioritieswww.ifac.org (11.12.2017).

  • Drumlak U. 2013 Ocena oferty kształcenia ustawicznego dla profesjonalnych księgowych w Polsce Folia Pomer. Univ. Technol. Stetin Oeconomica 303(72) pp. 19-30.

  • Handbook of International Education Pronouncements 2017 www.ifac.org (11.12.2017).

  • Kwiecień M. Harmonizacja i standaryzacja programów nauczania z dyscyplin naukowych rachunkowościwww.fundacja.edu.pl/organizacja/_referaty/29pdf (07.02.2012).

  • Memorandum on Lifelong Learning Commission Staff Working Paper October 2000 www.ue.com. (11.12.2017).

  • Micherda B. 2009 Międzynarodowe Standardy Edukacyjne IFAC inspiracją nowych zamierzeń edukacyjnych Stowarzyszenia Księgowych w Polsce (samorządu zawodowych księgowych) Rachunkowość 11 p. 53.

  • Micherda B. 2010 Wymagane kompetencje zawodowe biegłych rewidentów w Polsce w świetle Międzynarodowych Standardów Edukacyjnych IFAC Zeszyty Naukowe UEK 816 Kraków.

  • Międzynarodowe Standardy Edukacyjne 1-8 (zaktualizowane) https://www.skwp.pl/files/zg/mse/IES1-8_Final_PL_2016.pdf (10.12.2017).

  • Ordinance of the Minister of Labor on the classification of professions and specialties for the needs of the labor market and its scope DzU [Journal of Laws] 2014 item 1145.

  • Prewysz-Kwinto P. Voss G. 2016 Kursy i szkolenia jako element kształcenia pozaformalnego według oceny pracodawców z województw pomorskiego i kujawsko-pomorskiego Folia Pomer. Univ. Technol. Stetin. Oeconomica 327(83)2 pp. 233-240.

  • Regulation No 58 of the Prime Minister of May 12 2016 regarding the Interministerial Team for lifelong learning and the Integrated Qualifications System M.P. 2016 item 447.

  • Regulation of the Minister of Finance of 6 November 2014 On Compulsory insurance of civil liability of entrepreneurs engaged in activities in the field of bookkeeping services DzU [Journal of Laws] item 1616.

  • Resolution No. 757/202/2010 of the Presidium of the Main Board of the Association of Accountants in Poland of November 23 2010 on the publication of the uniform text of Resolution No. 732/111/2009 of the Board of the Polish Association of Accountants from July 20 2009 on the certification of the accounting profession.

  • Świetla K. 2014 Outsourcing usług księgowych w świetle oczekiwań biur rachunkowych i ich klientów Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie Seria specjalna: Monografie nr 231 Kraków.

  • Świetla K. Jonas K. 2015 Ryzyko w działalności gospodarczej w kontekście deregulacji zawodów księgowych Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 855 Finanse Rynki Finansowe Ubezpieczenia nr 74 Szczecin pp. 585-596.

  • Tissot P. 2004 Terminology of vocational training policy. A multilingual glossary for an enlarged Europe Office for Official Publications of the European Communities Luxembourg p. 103.

  • Twelve years after: a call for a renewed Memorandum on Lifelong Learning Brussels 3 September 2012 www.lllplatform.eu (11.12.2017).

  • Uczenie się przez całe życie 13 July 2016 www.kwalifikacje.gov.pl.

  • www.iaesb.org (7.12.2017).

  • www.ifac.org. (20.11.2017).