Czy kontrolerzy potrzebują immunitetu cywilnoprocesowego - swoboda wykonywania czynności służbowych

In his article, the author presents the binding legal regulations that allow for suing an auditor in connection with the contents of the post-audit statement, especially the assessment of the audited activity, as well as the selected judicature in this regard. The author aims to answer the question whether there is the need for strengthening the independence of auditors at the institutional level, through providing them with a formal immunity that would protect them against claims which can be made on the basis of the civil law, especially regarding infringement of personal interests.