Rozszerzenie zakresu definicji „jednostki zainteresowania publicznego” w ustawie o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym, ustawie o rachunkowości oraz ustawie o Krajowym Rejestrze Sądowym

• Authors: Kamila Sobieraj

Title variants

EN

Extension of the definition of ‘public interest entity’ in the Act on Statutory Auditors, Audit Companies and Public Supervision, the Accounting Act, and the Act on the National Court Register

Abstracts

EN

The aim of the Senate’s proposal to amend the Acts is to improve the reliability of financial reporting of ‘public interest entities’. Attention was drawn to the need to strengthen the protection of nonprofessional investors in the capital market against potential abuses by entrepreneurs participating in the issuing and offering of corporate bonds. According to the author of the opinion, if implemented correctly, the project could improve, among other things, the quality of financial information transfer and the security of capital market transactions. At the same time, the author accuses the bill of increasing the regulatory burden, which may reduce the competitiveness of the capital market and also have negative consequences for the state and local self-government budgets.

Keywords

EN

bill; public oversight; capital market; public interest entities; competition

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2023
• Issue: 4(80)
• Pages: 107-114

Dates

published

2023

Contributors

author

Kamila Sobieraj

• Katolicki Uniwersytet Lubelski Jana Pawła II

• https://orcid.org/0000000164324977

Identifiers

DOI

10.31268/ZPBAS.2023.76

Biblioteka Nauki

32304208