Statement of the Contact Committee supporting the constitutional role, mandate and independence of NIK

The Contact Committee is an autonomous, independent and non-political assembly of the heads of the Supreme Audit Institutions (SAIs) of the European Union (EU) and the European Court of Auditors (ECA), the independent institutions that safeguard public finances in the EU Member States. It is a forum where the EU issues are discussed and dealt with, joint audits are carried out, and opinions on audit and accountability issues are agreed.

Noting significant difficulties in NIK exercising its constitutional mandate as a supreme state audit institution, the members of the Contact Committee provided unconditional support to NIK and stressed the importance of the independence of Supreme Audit Institutions. Any attempts to prevent NIK from effectively performing its audit function were considered to be contrary to the principles of the European Union, the acquis communautaire and international standards of external auditing.

The statement of the Contact Committee is yet another action taken by the international community in connection with the limitation of the constitutional mandate of NIK. In May 2023, the INTOSAI Development Initiative (IDI) published an assessment report on allegations of systematic erosion of the independence of the Supreme Audit Office of Poland, prepared under the SAI Independence Rapid Advocacy Mechanism (SIRAM), as reported in detail on our website:

A shattering assessment report on system constraints on independence of the Supreme Audit Office of Poland

The European Commission, in its report on the rule of law in the EU Member States in 2023, also highlighted obstacles to the effective operation of the Supreme Audit Office of Poland.


Article informations

Najwyższa Izba Kontroli
Date of creation:
24 November 2023 11:02
Date of publication:
24 November 2023 11:02
Published by:
Marta Połczyńska
Date of last change:
24 November 2023 11:49
Last modified by:
Marta Połczyńska

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