Sądowoadministracyjna kontrola oceny kwalifikacyjnej kontrolera – glosa częściowo aprobująca do wyroku WSA w Warszawie

The commented judgement of the Regional Administrative Court in Warsaw of 2nd June 2015 (SA/Wa 1920/14) has had a significant impact on the change of the interpretation of the regulation on decisions issued by the President of the Supreme Audit Office. Namely it accelerated the court and administrative control of adjudicating related to a negative evaluation of a nominated auditor. Simultaneously, the Court decided – unjustly, according to the authors of the article – that a negative evaluation by the supervisor of a nominated auditor is an administrative decision of first instance. While a decision of the President of NIK, made on the basis of Article 76a (3) of the Act on NIK – is considered the final administrative decision. In their article, the authors present in detail the legal status and they analyse the stance of the Regional Administrative Court, justifying their reasoning in the area.