On the side of statutory auditors’ rights

We protect the rights and dignity of statutory auditors and work towards a fair, humane standard of inspections.

Ad legem

The Ad Legem Foundation was created with statutory auditors in mind. We believe that sound oversight and respect for those inspected go hand in hand.
Ad legem means “according to the law” — and that is what we expect from all sides.

Why we exist

Trust in financial information depends on the work of statutory auditors. Yet the profession is shrinking, and inspections and the proceedings that follow often last for years. The person inspected usually faces them alone — we want them to have someone at their side who knows the regulations, the standards and the realities of the profession.

See also

  • fewer statutory auditors than in 2010 (7,462 → 4,873 at the end of 2025) PIBR register
  • auditors gather more evidence than needed for fear of inspection survey of auditors, 2025 (N = 216)

What we do

Legal help

The rights of the inspected auditor at every stage: from the notice of inspection, through objections to the report, to the proceedings.

Psychological support

For those who need a conversation rather than legal advice.

Research and knowledge

We study public oversight and compare Polish practice with other countries. We publish the results as articles and analyses.

A humane standard of inspection

Oversight that measures the quality of the audit, not the volume of the file. Ten changes in four areas:

  1. A fair measure

    Full transparency of the rating scale, a measure for firm-wide procedures too, professional judgement protected.

  2. A fair procedure

    Dialogue during the inspection, genuine consideration of objections, an independent expert or mediator, predictable time limits.

  3. A proportionate response

    Recommendation first, sanction second; competitive neutrality of assessors.

  4. The person in the inspection

    A survey after each inspection and care for the wellbeing of those inspected.

Latest articles

A profession losing its people

Since 2010 the register of statutory auditors has shrunk by almost 35%. Who will still be in the profession a few years from now?

Defensive auditing: when the audit file is written for the inspector

Nine in ten auditors gather more evidence than they need — not for the audit, but in case of an inspection. What does this mean for audit quality?

What happens when oversight assesses the documentation instead of the audit

In 2025 deficiencies were found in almost every audit file inspected. We describe how this works against the audit quality that oversight is meant to protect.

Poland in European sanctions statistics

For five years the Polish oversight body has imposed more sanctions in one category than all other EU countries combined. What do the CEAOB data show?

Professional judgement is a duty — and a right

Auditing standards require auditors to exercise professional judgement. Can an inspector replace it with their own?

This is just the beginning

The Ad Legem Foundation is just starting its work. We will develop it step by step.

  1. Protecting and promoting professional rights
  2. Supporting professional independence and dignity
  3. Legal and psychological help
  4. Mediation

Contact us

Write to us if you:

  • need support before or during an inspection, or in the proceedings that follow it,
  • would like to share your experience of an inspection — anonymously, if you prefer,
  • would like to take part in our research or work with the foundation,
  • have a question about our work.

Foundation email

kontakt@adlegem.org

Would you like to get involved in the foundation’s work?

Look after your own support base

The Ad Legem Foundation exists thanks to statutory auditors who care. Every donation builds a support base that a colleague — or you — may one day rely on.