{"id":212,"date":"2023-02-19T10:20:18","date_gmt":"2023-02-19T09:20:18","guid":{"rendered":"https:\/\/ie.uek.krakow.pl\/ke\/?page_id=212"},"modified":"2025-07-07T19:14:07","modified_gmt":"2025-07-07T17:14:07","slug":"partnerzy","status":"publish","type":"page","link":"https:\/\/if2.uek.krakow.pl\/krachf\/partnerzy\/","title":{"rendered":"Partnerzy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"212\" class=\"elementor elementor-212\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-22080c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22080c8\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c20decf\" data-id=\"c20decf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9764738 elementor-widget elementor-widget-image\" data-id=\"9764738\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"583\" height=\"233\" src=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/ACCA.png\" class=\"attachment-full size-full wp-image-1614\" alt=\"\" srcset=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/ACCA.png 583w, https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/ACCA-300x120.png 300w\" sizes=\"(max-width: 583px) 100vw, 583px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-101f182\" data-id=\"101f182\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8723dd5 elementor-widget elementor-widget-heading\" data-id=\"8723dd5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ACCA<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff81b7c elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ff81b7c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Association of Chartered Certified Accountants, ACCA \u2013 mi\u0119dzynarodowa organizacja zrzeszaj\u0105ca specjalist\u00f3w z zakresu finans\u00f3w, rachunkowo\u015bci i zarz\u0105dzania<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30626b33 elementor-align-right elementor-button-info elementor-widget elementor-widget-button\" data-id=\"30626b33\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.accaglobal.com\/gb\/en.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">strona partnera<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5bd16a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bd16a8\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M350,10L340,0h20L350,10z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M360 0L350 9.9 340 0 0 0 0 10 700 10 700 0\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-a10c985\" data-id=\"a10c985\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8235ad7 elementor-widget elementor-widget-image\" data-id=\"8235ad7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"576\" height=\"291\" src=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/CIMA.jpg\" class=\"attachment-full size-full wp-image-1615\" alt=\"\" srcset=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/CIMA.jpg 576w, https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/CIMA-300x152.jpg 300w\" sizes=\"(max-width: 576px) 100vw, 576px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-b26b269\" data-id=\"b26b269\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e89348 elementor-widget elementor-widget-heading\" data-id=\"6e89348\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CIMA<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bf2928 elementor-widget elementor-widget-text-editor\" data-id=\"0bf2928\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>CIMA (ang. The Chartered Institute of Management Accountants, Mi\u0119dzynarodowe Stowarzyszenie Dyplomowanych Specjalist\u00f3w ds. Rachunkowo\u015bci) jest najwi\u0119ksz\u0105 i jednocze\u015bnie najbardziej presti\u017cow\u0105 organizacj\u0105, zrzeszaj\u0105c\u0105 ekspert\u00f3w w dziedzinie rachunkowo\u015bci zarz\u0105dczej ze 192 kraj\u00f3w. Istnieje od 1919 roku, a jej siedziba mie\u015bci si\u0119 w Londynie.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60fdb8c elementor-align-right elementor-button-info elementor-widget elementor-widget-button\" data-id=\"60fdb8c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.aicpa-cima.com\/resources\/landing\/polska\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">strona partnera<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-67981de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67981de\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M350,10L340,0h20L350,10z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M360 0L350 9.9 340 0 0 0 0 10 700 10 700 0\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b37eb6a\" data-id=\"b37eb6a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93adb88 elementor-widget elementor-widget-image\" data-id=\"93adb88\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1305\" height=\"345\" src=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/PIBR.png\" class=\"attachment-full size-full wp-image-1623\" alt=\"\" srcset=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/PIBR.png 1305w, https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/PIBR-300x79.png 300w, https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/PIBR-1024x271.png 1024w, https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/PIBR-768x203.png 768w\" sizes=\"(max-width: 1305px) 100vw, 1305px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-25a0da0\" data-id=\"25a0da0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e0afdd elementor-widget elementor-widget-heading\" data-id=\"5e0afdd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Polska Izba Bieg\u0142ych Rewident\u00f3w<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b95e038 elementor-widget elementor-widget-text-editor\" data-id=\"b95e038\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Polska Izba Bieg\u0142ych Rewident\u00f3w \u2013 posiadaj\u0105cy osobowo\u015b\u0107 prawn\u0105 samorz\u0105d zawodowy bieg\u0142ych rewident\u00f3w w Polsce. Polska Izba Bieg\u0142ych Rewident\u00f3w powsta\u0142a z mocy uchwalonej 19 pa\u017adziernika 1991 ustawy o badaniu i og\u0142aszaniu sprawozda\u0144 finansowych oraz bieg\u0142ych rewidentach i ich samorz\u0105dzie, kt\u00f3ra wesz\u0142a w \u017cycie 1 stycznia 1992, do 21 czerwca 2017 roku dzia\u0142a\u0142a pod nazw\u0105 Krajowa Izba Bieg\u0142ych Rewident\u00f3w. 13 pa\u017adziernika 1994 Sejm Rzeczypospolitej Polskiej uchwali\u0142 odr\u0119bn\u0105 ustaw\u0119 o bieg\u0142ych rewidentach i ich samorz\u0105dzie, po\u015bwi\u0119con\u0105 wy\u0142\u0105cznie sprawom samorz\u0105du zawodowego. Kolejn\u0105 ustaw\u0105 w tej dziedzinie by\u0142a ustawa z dnia 7 maja 2009 r. o bieg\u0142ych rewidentach i ich samorz\u0105dzie, podmiotach uprawnionych do badania sprawozda\u0144 finansowych oraz o nadzorze publicznym (Dz.U. z 2016 r. poz. 1000). Obecnie obowi\u0105zuj\u0105c\u0105 jest ustawa z dnia 11 maja 2017 r. o bieg\u0142ych rewidentach, firmach audytorskich oraz nadzorze publicznym (Dz.U. z 2024 r. poz. 1035). Zgodnie z t\u0105 ustaw\u0105 PIBR, dzia\u0142a na podstawie przepis\u00f3w tej ustawy oraz postanowie\u0144 statutu. Przynale\u017cno\u015b\u0107 do KIBR jest obowi\u0105zkowa i powstaje po wpisaniu do rejestru bieg\u0142ych rewident\u00f3w.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea29e41 elementor-align-right elementor-button-info elementor-widget elementor-widget-button\" data-id=\"ea29e41\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.pibr.org.pl\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">strona partnera<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-aa2d697 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa2d697\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M350,10L340,0h20L350,10z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M360 0L350 9.9 340 0 0 0 0 10 700 10 700 0\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-76948e4\" data-id=\"76948e4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4bc8cf elementor-widget elementor-widget-image\" data-id=\"a4bc8cf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"302\" height=\"97\" src=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/IAAER.jpg\" class=\"attachment-full size-full wp-image-1624\" alt=\"\" srcset=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/IAAER.jpg 302w, https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/IAAER-300x97.jpg 300w\" sizes=\"(max-width: 302px) 100vw, 302px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-3ea015d\" data-id=\"3ea015d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2318a77 elementor-widget elementor-widget-heading\" data-id=\"2318a77\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">IAAER<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27dcfa7 elementor-widget elementor-widget-text-editor\" data-id=\"27dcfa7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The International Association for Accounting Education &amp; Research (IAAER) jest mi\u0119dzynarodow\u0105 organizacj\u0105 o charakterze non-profit, kt\u00f3rej celem jest promowanie doskona\u0142o\u015bci w badaniach i edukacji w dziedzinie rachunkowo\u015bci. Organizacja d\u0105\u017cy r\u00f3wnie\u017c do tego, aby naukowcy zajmuj\u0105cy si\u0119 rachunkowo\u015bci\u0105 wnosili jak najwi\u0119kszy wk\u0142ad w rozw\u00f3j wysokiej jako\u015bci standard\u00f3w rachunkowo\u015bci.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ed4ae3 elementor-align-right elementor-button-info elementor-widget elementor-widget-button\" data-id=\"1ed4ae3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.iaaer.org\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">strona partnera<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-66046e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66046e0\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M350,10L340,0h20L350,10z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M360 0L350 9.9 340 0 0 0 0 10 700 10 700 0\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-52df929\" data-id=\"52df929\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2345ec2 elementor-widget elementor-widget-image\" data-id=\"2345ec2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"490\" height=\"242\" src=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/EAA.jpg\" class=\"attachment-full size-full wp-image-1625\" alt=\"\" srcset=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/EAA.jpg 490w, https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/06\/EAA-300x148.jpg 300w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-020f04e\" data-id=\"020f04e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc34cbd elementor-widget elementor-widget-heading\" data-id=\"cc34cbd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">European Acconting Association<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f81848 elementor-widget elementor-widget-text-editor\" data-id=\"8f81848\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Europejskie Stowarzyszenie Rachunkowo\u015bci (European Accounting Association &#8211; EAA) to stowarzyszenie akademickie, kt\u00f3re wspiera wysokiej jako\u015bci badania naukowe, nauczanie oraz wymian\u0119 wiedzy z praktyk\u0105, zapewniaj\u0105c platform\u0119 umo\u017cliwiaj\u0105c\u0105 rozw\u00f3j naukowc\u00f3w zajmuj\u0105cych si\u0119 rachunkowo\u015bci\u0105 i ich wk\u0142ad w dobro spo\u0142eczne poprzez prowadzone dzia\u0142ania.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3bb292 elementor-align-right elementor-button-info elementor-widget elementor-widget-button\" data-id=\"d3bb292\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/eaa-online.org\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">strona partnera<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-44c881b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44c881b\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M350,10L340,0h20L350,10z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M360 0L350 9.9 340 0 0 0 0 10 700 10 700 0\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f8ac309\" data-id=\"f8ac309\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3204cb1 elementor-widget elementor-widget-image\" data-id=\"3204cb1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"417\" height=\"96\" src=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/07\/Obraz1.png\" class=\"attachment-full size-full wp-image-1727\" alt=\"\" srcset=\"https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/07\/Obraz1.png 417w, https:\/\/if2.uek.krakow.pl\/krachf\/wp-content\/uploads\/sites\/7\/2025\/07\/Obraz1-300x69.png 300w\" sizes=\"(max-width: 417px) 100vw, 417px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-6520335\" data-id=\"6520335\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-414eee2 elementor-widget elementor-widget-heading\" data-id=\"414eee2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Stowarzyszenie Ksi\u0119gowych w Polsce<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c02517c elementor-widget elementor-widget-text-editor\" data-id=\"c02517c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Stowarzyszenie Ksi\u0119gowych w Polsce (SKwP) to og\u00f3lnopolska organizacja zawodowa zrzeszaj\u0105ca ksi\u0119gowych, bieg\u0142ych rewident\u00f3w, doradc\u00f3w podatkowych oraz inne osoby zwi\u0105zane z rachunkowo\u015bci\u0105 i finansami. Powsta\u0142o w 1907 roku i jest jednym z najstarszych stowarzysze\u0144 tego typu w Europie. Jego g\u0142\u00f3wnym celem jest rozw\u00f3j i promocja zawodu ksi\u0119gowego, podnoszenie kwalifikacji zawodowych cz\u0142onk\u00f3w oraz propagowanie wysokich standard\u00f3w etyki zawodowej.<\/p><p>SKwP prowadzi dzia\u0142alno\u015b\u0107 edukacyjn\u0105, organizuj\u0105c kursy, szkolenia i konferencje z zakresu rachunkowo\u015bci, podatk\u00f3w i finans\u00f3w. Wydaje r\u00f3wnie\u017c specjalistyczne publikacje oraz opiniuje projekty akt\u00f3w prawnych dotycz\u0105cych rachunkowo\u015bci. Stowarzyszenie dzia\u0142a na zasadzie dobrowolnego cz\u0142onkostwa i posiada struktur\u0119 terenow\u0105 \u2013 oddzia\u0142y w ca\u0142ej Polsce.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3cf268 elementor-align-right elementor-button-info elementor-widget elementor-widget-button\" data-id=\"c3cf268\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/skwp.pl\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">strona partnera<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ACCA Association of Chartered Certified Accountants, ACCA \u2013 mi\u0119dzynarodowa organizacja zrzeszaj\u0105ca specjalist\u00f3w z zakresu finans\u00f3w, rachunkowo\u015bci i zarz\u0105dzania strona partnera CIMA CIMA (ang. The Chartered Institute of Management Accountants, Mi\u0119dzynarodowe Stowarzyszenie Dyplomowanych Specjalist\u00f3w ds. Rachunkowo\u015bci) jest najwi\u0119ksz\u0105 i jednocze\u015bnie najbardziej presti\u017cow\u0105 organizacj\u0105, zrzeszaj\u0105c\u0105 ekspert\u00f3w w dziedzinie rachunkowo\u015bci zarz\u0105dczej ze 192 kraj\u00f3w. Istnieje od 1919 roku, a jej siedziba mie\u015bci si\u0119 w Londynie. strona partnera Polska Izba Bieg\u0142ych Rewident\u00f3w Polska Izba Bieg\u0142ych Rewident\u00f3w \u2013 posiadaj\u0105cy osobowo\u015b\u0107 prawn\u0105 samorz\u0105d zawodowy bieg\u0142ych rewident\u00f3w w Polsce. Polska Izba Bieg\u0142ych Rewident\u00f3w powsta\u0142a z mocy uchwalonej 19 pa\u017adziernika 1991 ustawy o badaniu i og\u0142aszaniu sprawozda\u0144 finansowych oraz bieg\u0142ych rewidentach i ich samorz\u0105dzie, kt\u00f3ra wesz\u0142a w \u017cycie 1 stycznia 1992, do 21 czerwca 2017 roku dzia\u0142a\u0142a pod nazw\u0105 Krajowa Izba Bieg\u0142ych Rewident\u00f3w. 13 pa\u017adziernika 1994 Sejm Rzeczypospolitej Polskiej uchwali\u0142 odr\u0119bn\u0105 ustaw\u0119 o bieg\u0142ych rewidentach i ich samorz\u0105dzie, po\u015bwi\u0119con\u0105 wy\u0142\u0105cznie sprawom samorz\u0105du zawodowego. Kolejn\u0105 ustaw\u0105 w tej dziedzinie by\u0142a ustawa z dnia 7 maja 2009 r. o bieg\u0142ych rewidentach i ich samorz\u0105dzie, podmiotach uprawnionych do badania sprawozda\u0144 finansowych oraz o nadzorze publicznym (Dz.U. z 2016 r. poz. 1000). Obecnie obowi\u0105zuj\u0105c\u0105 jest ustawa z dnia 11 maja 2017 r. o bieg\u0142ych rewidentach, firmach audytorskich oraz nadzorze publicznym (Dz.U. z 2024 r. poz. 1035). Zgodnie z t\u0105 ustaw\u0105 PIBR, dzia\u0142a na podstawie przepis\u00f3w tej ustawy oraz postanowie\u0144 statutu. Przynale\u017cno\u015b\u0107 do KIBR jest obowi\u0105zkowa i powstaje po wpisaniu do rejestru bieg\u0142ych rewident\u00f3w. strona partnera IAAER The International Association for Accounting Education &amp; Research (IAAER) jest mi\u0119dzynarodow\u0105 organizacj\u0105 o charakterze non-profit, kt\u00f3rej celem jest promowanie doskona\u0142o\u015bci w badaniach i edukacji w dziedzinie rachunkowo\u015bci. Organizacja d\u0105\u017cy r\u00f3wnie\u017c do tego, aby naukowcy zajmuj\u0105cy si\u0119 rachunkowo\u015bci\u0105 wnosili jak najwi\u0119kszy wk\u0142ad w rozw\u00f3j wysokiej jako\u015bci standard\u00f3w rachunkowo\u015bci. strona partnera European Acconting Association Europejskie Stowarzyszenie Rachunkowo\u015bci (European Accounting Association &#8211; EAA) to stowarzyszenie akademickie, kt\u00f3re wspiera wysokiej jako\u015bci badania naukowe, nauczanie oraz wymian\u0119 wiedzy z praktyk\u0105, zapewniaj\u0105c platform\u0119 umo\u017cliwiaj\u0105c\u0105 rozw\u00f3j naukowc\u00f3w zajmuj\u0105cych si\u0119 rachunkowo\u015bci\u0105 i ich wk\u0142ad w dobro spo\u0142eczne poprzez prowadzone dzia\u0142ania. strona partnera Stowarzyszenie Ksi\u0119gowych w Polsce Stowarzyszenie Ksi\u0119gowych w Polsce (SKwP) to og\u00f3lnopolska organizacja zawodowa zrzeszaj\u0105ca ksi\u0119gowych, bieg\u0142ych rewident\u00f3w, doradc\u00f3w podatkowych oraz inne osoby zwi\u0105zane z rachunkowo\u015bci\u0105 i finansami. Powsta\u0142o w 1907 roku i jest jednym z najstarszych stowarzysze\u0144 tego typu w Europie. Jego g\u0142\u00f3wnym celem jest rozw\u00f3j i promocja zawodu ksi\u0119gowego, podnoszenie kwalifikacji zawodowych cz\u0142onk\u00f3w oraz propagowanie wysokich standard\u00f3w etyki zawodowej. SKwP prowadzi dzia\u0142alno\u015b\u0107 edukacyjn\u0105, organizuj\u0105c kursy, szkolenia i konferencje z zakresu rachunkowo\u015bci, podatk\u00f3w i finans\u00f3w. Wydaje r\u00f3wnie\u017c specjalistyczne publikacje oraz opiniuje projekty akt\u00f3w prawnych dotycz\u0105cych rachunkowo\u015bci. Stowarzyszenie dzia\u0142a na zasadzie dobrowolnego cz\u0142onkostwa i posiada struktur\u0119 terenow\u0105 \u2013 oddzia\u0142y w ca\u0142ej Polsce. strona partnera<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-212","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/if2.uek.krakow.pl\/krachf\/wp-json\/wp\/v2\/pages\/212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/if2.uek.krakow.pl\/krachf\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/if2.uek.krakow.pl\/krachf\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/if2.uek.krakow.pl\/krachf\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/if2.uek.krakow.pl\/krachf\/wp-json\/wp\/v2\/comments?post=212"}],"version-history":[{"count":9,"href":"https:\/\/if2.uek.krakow.pl\/krachf\/wp-json\/wp\/v2\/pages\/212\/revisions"}],"predecessor-version":[{"id":1730,"href":"https:\/\/if2.uek.krakow.pl\/krachf\/wp-json\/wp\/v2\/pages\/212\/revisions\/1730"}],"wp:attachment":[{"href":"https:\/\/if2.uek.krakow.pl\/krachf\/wp-json\/wp\/v2\/media?parent=212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}