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The importance of accounting profession in modern capital markets is unquestioned as owners, managers and potential investors make decisions based on the products of accounting system. The correctness of these decisions undoubtedly depends on the quality of work performed by accounting professionals. An analytical study design was implemented in order to formulate the results of the study and to test the hypothesis that in the presence of free service provision idea, the accounting profession is not regulated in a...

Background: Since the political and economic transition, many changes have been observed in the organization and performance of accounting services in Poland. It can be noted that specialized accounting service offices frequently replace traditional accounting departments as a result of outsourcing of specified business activities. Since 2014, under Polish deregulation policy a new law is effective abolishing the obligation for certified approval of professionals offering accounting services. The legal changes res...