Podstawy prawne kontroli NIK u przedsiębiorców

On 30th August 2018, the act – Law of Entrepreneurs (u.p.p.) entered into force, whose Chapter 5: Limitations on Economic Activity Auditing comprises the basic regulations related to the principles and mode of entrepreneurs auditing. As a result, the need arouse to decide whether the provisions of the said chapter should apply to NIK audits, or whether the provisions of the Act on NIK of 23rd December 1994 should be applied. The dialogue in “Kontrola Państwowa” presents two opposing stances. Rafał Padrak is of the opinion that u.p.p. should be treated as superior in interpreting the individual provisions of the law related to entrepreneurs, while Elżbieta Jarzęcka-Siwik believes that the discipline stemming from the regulations of u.p.p. does not apply to audits conducted by NIK. This is because it cannot be reconciled with the constitutional and statutory provisions related to the status of a supreme audit institution, the subject matter of state auditing, its principles and objectives. It seems that the problems identified will be solved in practice, including judicature.