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  • Inventory counts can already be performer
BDO's Alert:

Inventory counts can already be performer

15 November 2023

Edyta Kalińska, Head of Audit Department, West Region, Polish Certified Auditor |

Entities whose financial year is the calendar year can perform inventory counts by performing physical counts in the period from October to 15 January of the following year. Early performance of an inventory count, i.e. before the end of the financial year, is not possible if it is carried out by comparing the data in the books of account with the relevant documents.

More information is available in the BDO’s Alert.