Zeszyty naukowe
Autor: Anna Buczkowska, Anna Zbaraszewska 455
Strony: 455-463
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CERTIFICATION OF THE PROFESSION OF THE ACCOUNTANT

Summary
The article is showing the principle of granting the certifi cate of the accountant according to the Polish balance law and the principle proposed the certifi cation of the profession of the accountant by the Polish Accountants’ Association. The article is portraying the educational track which includes four degrees of the education. In the article abilities a person applying for issuing a certifi cate to the title should have which were also described: of assistant of accounting, of independent accountant, of specialist, of the bookkeeping and a chartered accountant.