Zasadność wprowadzenia uproszczeń w rachunkowości i badaniu sprawozdań finansowych organizacji pożytku publicznego

Imposing on public benefit organizations the obligations to comply with the accounting regulations and to audit the financial statements was caused by the need to ensure the appropriateness of public spending. The fulfillment of the obligations imposed enables the public benefit organizations to confirm their credibility among potential donors, members, citizens and public administration. The article discusses current legal provisions regarding the obligations to comply with the accounting regulations and presents the arguments for and against the postulates raised by the non-governmental organizations in regard to the simplification of the obligations in question.