PL
In his article, the author discusses the main proposals for changes in the audit of the European Union’s Cohesion Policy funds for the years 2021–2027, presented by the European Commission together with the legislative package for the EU’s future budgetary perspective. The article presents an analysis of their impact on the Member States, especially Poland. The directions for transformation of the activities of the Polish audit institutions have been outlined, related to compliance with the law on such funds spending.