Dr Monika Iwaniec

President of the Management Board, Foundation for the Protection of the Rights – Ad Legem

Statutory auditor, tax adviser and mediator. She has many years of experience in expert projects in administrative, commercial and tax law, audit, accounting, risk management and compliance. She specialises in designing, implementing and assessing tax compliance systems and quality and compliance management systems, particularly in audit firms. She served as chief adviser to the Ministry of Finance and the National Revenue Administration on the Cooperative Compliance Programme.

She holds a doctorate in social sciences in the discipline of economics and finance; her thesis examined a model general anti-avoidance rule and the building of tax compliance systems. Her research covers the regulation of the audit market, tax law, compliance systems and the impact of artificial intelligence on public trust professions. Her article on automating the statutory auditor’s judgement in the light of the AI Act received a distinction from the Institute of Law Studies of the Polish Academy of Sciences.

She is the author of the research on the oversight of statutory auditors and its impact on the profession on which the foundation’s analyses are based.

Qualifications

  • Statutory auditor, no. 12746
  • Tax adviser, no. 11712
  • Court-appointed expert Regional Courts in Kraków and Nowy Sącz (since 2015)
  • Court and out-of-court mediator commercial, civil and employment law
  • Certified accountant
  • Internal auditor licensed by the Minister of Finance
  • Certified Project Manager IPMA, no. 394/2010
  • Compliance certificates Experienced Practitioner (International Compliance Association, London), ACO (Instytut Compliance Polska)
  • Integrated management system auditor ISO 9001, 14001, 45001, 27001
  • Data protection officer
  • PhD — social sciences, discipline economics and finance, Krakow University of Economics Thesis: A model general anti-avoidance rule and the building of tax compliance systems
  • Krakow University of Economics doctorate: economics and finance, 2025
  • Institute of Law Studies of the Polish Academy of Sciences postgraduate studies: data protection law, law of new technologies (with distinction)
  • Institute of Law Studies of the Polish Academy of Sciences postgraduate studies: consumer protection law, 2021
  • Institute of Law Studies of the Polish Academy of Sciences postgraduate studies: competition law, 2019
  • École Supérieure de Commerce (France) and University of Strathclyde (Glasgow) MBA, 2005–2006
  • School of Management in Kielce postgraduate studies: pedagogy and psychology, 2005–2006
  • Silesian International Business School postgraduate studies: financial engineering, 2004–2005
  • Academy of Economics in Katowice, College of Management postgraduate studies: internal audit and financial control, 2003–2004
  • Academy of Economics in Kraków Master’s degree in economics: Faculty of Management and Marketing, specialisation in accounting, 1999–2001
  • Ministry of Finance, National Revenue Administration chief adviser: design of the Cooperative Compliance Programme

Articles by the author