| Autor: Teresa Kiziukiewicz | 521 |
Strony: 521-533
pełen tekst
THE ASPECTS OF LEGAL RESPONSIBILITY OF ACCOUNTING FIRMS
Summary
Bookkeeping service is an economic activity according to the Freedom of Economic Activity Act. The scope of this activity, its ways and conditions are regulated in the Accounting Act. The Accounting Act also regulates the responsibility of accounting fi rms for proper bookkeping services. Apart from the responsibility stipulated in the Accounting Act, accounting fi rms and their members are subject to legal responsibility regulated in the following acts: the Fiscal Penal Code, the Penal Code, the Civil Code, the new Anti- Money Laundering and Financing of Terrorism Act. This paper presents the aforementioned issues.
pełen tekstTHE ASPECTS OF LEGAL RESPONSIBILITY OF ACCOUNTING FIRMS
Summary
Bookkeeping service is an economic activity according to the Freedom of Economic Activity Act. The scope of this activity, its ways and conditions are regulated in the Accounting Act. The Accounting Act also regulates the responsibility of accounting fi rms for proper bookkeping services. Apart from the responsibility stipulated in the Accounting Act, accounting fi rms and their members are subject to legal responsibility regulated in the following acts: the Fiscal Penal Code, the Penal Code, the Civil Code, the new Anti- Money Laundering and Financing of Terrorism Act. This paper presents the aforementioned issues.