{"id":9527,"date":"2024-06-25T11:12:14","date_gmt":"2024-06-25T09:12:14","guid":{"rendered":"https:\/\/jarzpartner.pl\/?p=9527"},"modified":"2024-09-06T16:56:42","modified_gmt":"2024-09-06T14:56:42","slug":"termin-zatwierdzenia-sprawozdania-finansowego-w-spolkach","status":"publish","type":"post","link":"https:\/\/jarzpartner.pl\/en\/termin-zatwierdzenia-sprawozdania-finansowego-w-spolkach\/","title":{"rendered":"Termin zatwierdzenia sprawozdania finansowego w&nbsp;sp\u00f3\u0142kach"},"content":{"rendered":"<p>Sp\u00f3\u0142ki prawa handlowego, w&nbsp;kt\u00f3rych prowadzone s\u0105 ksi\u0119gi rachunkowe, musz\u0105 co roku sporz\u0105dza\u0107 i&nbsp;zatwierdza\u0107 sprawozdanie finansowe. Obejmuje ono tzw. rok obrotowy, kt\u00f3ry w&nbsp;wi\u0119kszo\u015bci przypadk\u00f3w pokrywa si\u0119 z&nbsp;rokiem kalendarzowym. Wa\u017cne terminy na&nbsp;wykonanie tych czynno\u015bci wyznacza ustawa o&nbsp;rachunkowo\u015bci.<!--more--><\/p>\n<h2>Kto powinien sporz\u0105dzi\u0107 sprawozdanie finansowe?<\/h2>\n<p>Za&nbsp;sporz\u0105dzenie rocznego sprawozdania finansowego odpowiada kierownik danej jednostki. W&nbsp;przypadku sp\u00f3\u0142ek kapita\u0142owych jest to po&nbsp;prostu zarz\u0105d. Sprawozdanie podpisuje osoba, kt\u00f3rej powierzono prowadzenie ksi\u0105g rachunkowych oraz&nbsp;kierownik jednostki. Zgodnie z&nbsp;przepisami, je\u017celi&nbsp;jednostk\u0105 kieruje organ wieloosobowy np.&nbsp;zarz\u0105d, w\u00f3wczas sprawozdanie podpisuj\u0105 wszyscy cz\u0142onkowie. Alternatywnie podpis mo\u017ce z\u0142o\u017cy\u0107 co najmniej jedna osoba wchodz\u0105ca w&nbsp;sk\u0142ad tego organu, o&nbsp;ile pozosta\u0142e osoby wchodz\u0105ce w&nbsp;sk\u0142ad tego organu z\u0142o\u017c\u0105 o\u015bwiadczenia, \u017ce&nbsp;sprawozdanie finansowe spe\u0142nia wymagania przewidziane w&nbsp;ustawie o&nbsp;rachunkowo\u015bci, lub&nbsp;te\u017c odm\u00f3wi\u0105 z\u0142o\u017cenia takich o\u015bwiadcze\u0144. Odmowa z\u0142o\u017cenia o\u015bwiadczenia jest r\u00f3wnoznaczna z&nbsp;odmow\u0105 z\u0142o\u017cenia podpisu pod&nbsp;sprawozdaniem finansowym i&nbsp;wymaga sporz\u0105dzenia pisemnego uzasadnienia. O\u015bwiadczenie, \u017ce&nbsp;sprawozdanie finansowe spe\u0142nia wymagania przewidziane w&nbsp;ustawie o&nbsp;rachunkowo\u015bci, oraz&nbsp;odmowa z\u0142o\u017cenia takiego o\u015bwiadczenia s\u0105 do\u0142\u0105czane do&nbsp;sprawozdania finansowego.<\/p>\n<h2>Do&nbsp;kiedy nale\u017cy przygotowa\u0107 sprawozdanie?<\/h2>\n<p>Sprawozdanie finansowe powinno by\u0107 przygotowane nie p\u00f3\u017aniej ni\u017c w&nbsp;ci\u0105gu 3 miesi\u0119cy od dnia bilansowego, czyli&nbsp;od ostatniego dnia ko\u0144cz\u0105cego rok obrotowy. Najcz\u0119\u015bciej w&nbsp;sp\u00f3\u0142kach, w&nbsp;kt\u00f3rych rok obrotowy pokrywa si\u0119 z&nbsp;rokiem kalendarzowym, dniem bilansowym jest 31 grudnia ka\u017cdego roku. W&nbsp;takim przypadku sprawozdanie finansowe powinno by\u0107 przygotowane do&nbsp;31 marca ka\u017cdego roku za&nbsp;rok poprzedni.<\/p>\n<h2>Do&nbsp;kiedy nale\u017cy zatwierdzi\u0107 sprawozdanie finansowe?<\/h2>\n<p>Termin zatwierdzenia rocznego sprawozdania finansowego wynosi 6 miesi\u0119cy od dnia bilansowego &#8211; ko\u0144cz\u0105cego rok obrotowy. Oznacza to, \u017ce&nbsp;w&nbsp;przypadku wi\u0119kszo\u015bci sp\u00f3\u0142ek sprawozdanie finansowe powinno zosta\u0107 zatwierdzone najp\u00f3\u017aniej do&nbsp;dnia 30 czerwca ka\u017cdego roku za&nbsp;rok poprzedni.<\/p>\n<h2>Uchwa\u0142a o&nbsp;zatwierdzeniu sprawozdania finansowego<\/h2>\n<p>Obowi\u0105zek zatwierdzenia spoczywa na&nbsp;organie zatwierdzaj\u0105cym. Ustawa definiuje go jako organ, kt\u00f3ry zgodnie z&nbsp;obowi\u0105zuj\u0105cymi jednostk\u0119 przepisami prawa, statutem, umow\u0105 lub&nbsp;na&nbsp;mocy prawa w\u0142asno\u015bci jest uprawniony do&nbsp;zatwierdzania sprawozdania finansowego jednostki. W&nbsp;przypadku sp\u00f3\u0142ki osobowej, z&nbsp;wyj\u0105tkiem sp\u00f3\u0142ki komandytowo-akcyjnej, oraz&nbsp;sp\u00f3\u0142ki cywilnej przez&nbsp;organ zatwierdzaj\u0105cy ustawa rozumie wsp\u00f3lnik\u00f3w sp\u00f3\u0142ki.<\/p>\n<p>Na&nbsp;przyk\u0142adzie sp\u00f3\u0142ek z&nbsp;ograniczon\u0105 odpowiedzialno\u015bci\u0105, a&nbsp;zatem w&nbsp;najbardziej typowej sytuacji, oznacza to konieczno\u015b\u0107 zwo\u0142ania Zwyczajnego Zgromadzenia Wsp\u00f3lnik\u00f3w do&nbsp;30 czerwca danego roku i&nbsp;podj\u0119cia uchwa\u0142 w&nbsp;przedmiocie zatwierdzenia sprawozdania.<\/p>\n<p><strong>Kontynuacja artyku\u0142u pod&nbsp;formularzem. \u2193<\/strong><\/p>\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"9624\" class=\"elementor elementor-9624\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e6e580 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e6e580\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ebd7cb\" data-id=\"1ebd7cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d91bce9 elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"d91bce9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Potrzebujesz wsparcia?<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb8adb elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-heading\" data-id=\"1bb8adb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Zadzwo\u0144 na <a href=\"\/en\/+48618552222\u2033\/\">61 8 55 22 22<\/a> lub zostaw sw\u00f3j nr telefonu.<\/span><br>\n<font color=\"#3291d0\"><span style=\"font-size: 18px\">Oddzwaniamy w dni robocze w godzinach 9:00 - 17:00.<\/span><\/font><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10cc7d5 elementor-reverse-tablet elementor-reverse-mobile elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10cc7d5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8111fb elementor-hidden-mobile\" data-id=\"f8111fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f0b17dd elementor-button-align-center formikblog elementor-widget elementor-widget-form\" data-id=\"f0b17dd\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Nast\\u0119pny&quot;,&quot;step_previous_label&quot;:&quot;Poprzedni&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Nowy formularz\" aria-label=\"Nowy formularz\" action=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"9624\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"f0b17dd\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Termin zatwierdzenia sprawozdania finansowego w sp\u00f3\u0142kach | Kancelaria Prawna Jarzy\u0144ski &amp; Wsp\u00f3lnicy Pozna\u0144\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"9527\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName and Surname \/ Company:\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name and Surname \/ Company:\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_dd25ef6 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_dd25ef6\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelephone number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_dd25ef6]\" id=\"form-field-field_dd25ef6\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telephone number\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Akceptowane s\u0105 jedynie cyfry i znaki telefoniczne (#,-,*).\" data-no-translation-title=\"\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f966c51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f966c51\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-626604f\" data-id=\"626604f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a40005 elementor-widget elementor-widget-heading\" data-id=\"9a40005\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Sk\u0142adasz sprawozdanie? Masz w\u0105tpliwo\u015bci? Nie ryzykuj b\u0142\u0119du!<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3990d97 elementor-widget elementor-widget-heading\" data-id=\"3990d97\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Zadzwo\u0144 na <a href=\"\/en\/+48618552222\u2033\/\">61 8 55 22 22<\/a> lub zostaw sw\u00f3j nr telefonu.<\/span><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8416e37 elementor-widget elementor-widget-heading\" data-id=\"8416e37\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Oddzwaniamy w dni robocze w godzinach 9:00 - 17:00.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cee2647 elementor-button-align-center formikblog elementor-widget elementor-widget-form\" data-id=\"cee2647\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Nast\\u0119pny&quot;,&quot;step_previous_label&quot;:&quot;Poprzedni&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Jan - skr\u00f3cony\" aria-label=\"Jan - skr\u00f3cony\" action=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"9624\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"cee2647\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Termin zatwierdzenia sprawozdania finansowego w sp\u00f3\u0142kach | Kancelaria Prawna Jarzy\u0144ski &amp; Wsp\u00f3lnicy Pozna\u0144\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"9527\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Name and Surname \/ Company:\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_dd25ef6 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_dd25ef6]\" id=\"form-field-field_dd25ef6\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Telephone number\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-html elementor-field-group elementor-column elementor-field-group-field_4ddae1c elementor-col-100\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\n<h2>Termin publikacji sprawozdania finansowego<\/h2>\n<p>Sprawozdania finansowe podlegaj\u0105 publikacji. W&nbsp;przypadku sp\u00f3\u0142ek prawa handlowego jest to proces darmowy i&nbsp;polega na&nbsp;z\u0142o\u017ceniu rocznego sprawozdania finansowego do&nbsp;Repozytorium Dokument\u00f3w Finansowych prowadzonego przez&nbsp;Krajowy Rejestr S\u0105dowy. Wszystko odbywa si\u0119 elektronicznie.<\/p>\n<p>Do&nbsp;sprawozdania nale\u017cy r\u00f3wnie\u017c do\u0142\u0105czy\u0107 sprawozdanie z&nbsp;badania przez&nbsp;bieg\u0142ego rewidenta, je\u017celi&nbsp;zosta\u0142o ono wykonane, odpis uchwa\u0142y b\u0105d\u017a&nbsp;postanowienia organu zatwierdzaj\u0105cego o&nbsp;zatwierdzeniu rocznego sprawozdania finansowego i&nbsp;podziale zysku lub&nbsp;pokryciu straty. Dodatkowo znaczna cz\u0119\u015b\u0107 sp\u00f3\u0142ek musi do\u0142\u0105cza\u0107 sprawozdanie z&nbsp;dzia\u0142alno\u015bci jednostki, kt\u00f3re powinno obejmowa\u0107 istotne informacje o&nbsp;stanie maj\u0105tkowym i&nbsp;sytuacji finansowej, w&nbsp;tym ocen\u0119 uzyskiwanych efekt\u00f3w oraz&nbsp;wskazanie czynnik\u00f3w ryzyka i&nbsp;opis zagro\u017ce\u0144. Ustawa zawiera otwarty katalog zagadnie\u0144, kt\u00f3re powinny zosta\u0107 przedstawione w&nbsp;takim sprawozdaniu.<\/p>\n<p>Publikacja powinna nast\u0105pi\u0107 w&nbsp;ci\u0105gu 15 dni od dnia zatwierdzenia sprawozdania. Oznacza to, \u017ce&nbsp;termin na&nbsp;wykonanie tej czynno\u015bci jest inny dla&nbsp;ka\u017cdego podmiotu. W&nbsp;standardowej sytuacji, przy&nbsp;za\u0142o\u017ceniu podj\u0119cia uchwa\u0142y w&nbsp;ostatnim dniu terminu, ostateczny termin na&nbsp;z\u0142o\u017cenie sprawozdania finansowego up\u0142ywa 15 lipca ka\u017cdego roku.<\/p>\n<h2>Obliczanie termin\u00f3w w&nbsp;ustawie o&nbsp;rachunkowo\u015bci<\/h2>\n<p>Niestety ustawa o&nbsp;rachunkowo\u015bci nie precyzuje jak powinno si\u0119 oblicza\u0107 wskazane w&nbsp;niej terminy. W&nbsp;praktyce wyst\u0119puj\u0105 na&nbsp;tym tle pewne w\u0105tpliwo\u015bci, szczeg\u00f3lnie w&nbsp;sytuacji, gdy koniec terminu przypada na&nbsp;sobot\u0119 albo&nbsp;niedziel\u0119 lub&nbsp;inny dzie\u0144 ustawowo wolny od pracy. Przyjmuje si\u0119 jednak&nbsp;&#8211; co potwierdza\u0142o te\u017c w&nbsp;swoich komunikatach Ministerstwo Finans\u00f3w &#8211; \u017ce&nbsp;do termin\u00f3w wskazanych w&nbsp;ustawie o&nbsp;rachunkowo\u015bci nie stosuje si\u0119 regu\u0142 wynikaj\u0105cych chocia\u017cby z&nbsp;Kodeksu post\u0119powania administracyjnego. Oznacza to, \u017ce&nbsp;we wspomnianym przypadku terminy nie ulegaj\u0105 przesuni\u0119ciu na&nbsp;kolejny dzie\u0144, kt\u00f3ry nie jest dniem wolnym od pracy ani&nbsp;sobot\u0105.<\/p>\n<h2>Odpowiedzialno\u015b\u0107 za&nbsp;naruszenie termin\u00f3w sporz\u0105dzenia i&nbsp;z\u0142o\u017cenia sprawozdania finansowego<\/h2>\n<p>Sprawozdania finansowe sporz\u0105dzaj\u0105 podmioty prowadz\u0105ce pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107. Obowi\u0105zku sporz\u0105dzenia i&nbsp;z\u0142o\u017cenia rocznego sprawozdania finansowego nie powinno si\u0119 lekcewa\u017cy\u0107. Brak lub&nbsp;nieterminowe podj\u0119cie odpowiednich czynno\u015bci mo\u017ce wi\u0105za\u0107 si\u0119 z&nbsp;konsekwencjami.<\/p>\n<p>W&nbsp;sp\u00f3\u0142kach odpowiedzialno\u015b\u0107 przede wszystkim spada na&nbsp;wsp\u00f3lnik\u00f3w (sp\u00f3\u0142ek osobowych) lub&nbsp;cz\u0142onk\u00f3w zarz\u0105du (sp\u00f3\u0142ek kapita\u0142owych). Sama ustawa o&nbsp;rachunkowo\u015bci przewiduje odpowiedzialno\u015b\u0107 karn\u0105 za&nbsp;niewykonanie obowi\u0105zk\u00f3w, w&nbsp;tym zakresie. W&nbsp;skrajnych przypadkach mo\u017ce by\u0107 nawet mowa o&nbsp;zagro\u017ceniu kar\u0105 pozbawienia wolno\u015bci.<\/p>\n<p>Osobn\u0105 podstaw\u0105 poci\u0105gni\u0119cia do&nbsp;odpowiedzialno\u015bci mog\u0105 by\u0107 przepisy Kodeksu karnego skarbowego. Przewidziano w&nbsp;nich kar\u0119 grzywny za&nbsp;wykroczenie polegaj\u0105ce na&nbsp;niedope\u0142nieniu obowi\u0105zku przekazania sprawozdania finansowego w\u0142a\u015bciwemu organowi podatkowemu.<\/p>\n<p>Brak opublikowania sprawozdania finansowego we w\u0142a\u015bciwym rejestrze s\u0105dowym mo\u017ce r\u00f3wnie\u017c doprowadzi\u0107 do&nbsp;tzw. post\u0119powania przymuszaj\u0105cego. S\u0105d, kt\u00f3ry zauwa\u017cy brak, mo\u017ce zobowi\u0105za\u0107 do&nbsp;z\u0142o\u017cenia sprawozdania finansowego do&nbsp;KRS pod&nbsp;rygorem na\u0142o\u017cenia grzywny. Zignorowanie wezwania mo\u017ce nawet doprowadzi\u0107 do&nbsp;wykre\u015blenia podmiotu z&nbsp;Krajowego Rejestru S\u0105dowego. Dotyczy to tych sytuacji, gdy nie z\u0142o\u017cono sprawozda\u0144 finansowych za&nbsp;dwa kolejne lata obrotowe.<\/p>\n<p>Jak wida\u0107 sprawozdanie finansowe to dokument szczeg\u00f3lny a&nbsp;osoby kieruj\u0105ce sp\u00f3\u0142kami powinny pilnowa\u0107 termin\u00f3w zwi\u0105zanych z&nbsp;jego sporz\u0105dzeniem, zatwierdzeniem i&nbsp;og\u0142oszeniem.<\/p>\n<p><strong>Je\u017celi&nbsp;potrzebujesz pomocy w&nbsp;bie\u017c\u0105cych sprawach dotycz\u0105cych sp\u00f3\u0142ek, zadzwo\u0144 pod&nbsp;numer telefonu <a href=\"tel:+48618552222\">61 855 22 22 <\/a><\/strong><strong>i\u00a0um\u00f3w si\u0119 na\u00a0pierwsz\u0105 konsultacj\u0119 w\u00a0Kancelarii Prawnej Jarzy\u0144ski &amp; Wsp\u00f3lnicy.<\/strong><\/p>\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"9566\" class=\"elementor elementor-9566\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e6e580 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e6e580\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ebd7cb\" data-id=\"1ebd7cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d91bce9 elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"d91bce9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Potrzebujesz wsparcia?<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb8adb elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-heading\" data-id=\"1bb8adb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Zadzwo\u0144 lub zostaw sw\u00f3j nr telefonu.\n<font color=\"#3291d0\"><span style=\"font-size: 18px\">Oddzwoni\u0119 w dni robocze w godzinach 9:00 - 17:00.<\/span><\/font><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10cc7d5 elementor-reverse-tablet elementor-reverse-mobile elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10cc7d5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-592c24b\" data-id=\"592c24b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bce527e elementor-widget-tablet__width-inherit elementor-widget elementor-widget-heading\" data-id=\"bce527e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Jan Jarzy\u0144ski<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e56b193 elementor-align-left elementor-widget-tablet__width-auto elementor-mobile-align-left elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"e56b193\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:61%20855%2022%2022\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">61 855 22 22<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f8111fb elementor-hidden-mobile\" data-id=\"f8111fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f0b17dd elementor-button-align-end formikblog elementor-widget elementor-widget-form\" data-id=\"f0b17dd\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Nast\\u0119pny&quot;,&quot;step_previous_label&quot;:&quot;Poprzedni&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Nowy formularz\" aria-label=\"Nowy formularz\" action=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"9566\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"f0b17dd\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Zmiany w odpowiedzialno\u015bci cz\u0142onk\u00f3w zarz\u0105du za d\u0142ugi sp\u00f3\u0142ki z ograniczon\u0105 odpowiedzialno\u015bci\u0105 | Kancelaria Prawna Jarzy\u0144ski &amp; Wsp\u00f3lnicy Pozna\u0144\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"8830\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName and Surname \/ Company:\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name and Surname \/ Company:\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_dd25ef6 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_dd25ef6\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelephone number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_dd25ef6]\" id=\"form-field-field_dd25ef6\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telephone number\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Akceptowane s\u0105 jedynie cyfry i znaki telefoniczne (#,-,*).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b3f9397\" data-id=\"b3f9397\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afd521d elementor-widget elementor-widget-image\" data-id=\"afd521d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome.webp\" class=\"attachment-full size-full wp-image-5322\" alt=\"\" srcset=\"https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome.webp 500w, https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome-300x300.webp 300w, https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome-150x150.webp 150w, https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome-12x12.webp 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f966c51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f966c51\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ab8d6a0\" data-id=\"ab8d6a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f5af69 elementor-widget elementor-widget-image\" data-id=\"1f5af69\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome.webp\" class=\"attachment-full size-full wp-image-5322\" alt=\"\" srcset=\"https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome.webp 500w, https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome-300x300.webp 300w, https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome-150x150.webp 150w, https:\/\/jarzpartner.pl\/wp-content\/uploads\/2022\/08\/PJarzhome-12x12.webp 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c89448d elementor-widget-tablet__width-inherit elementor-widget elementor-widget-heading\" data-id=\"c89448d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Jan Jarzy\u0144ski<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95fb19a elementor-align-right elementor-mobile-align-center elementor-widget-mobile__width-inherit form-button elementor-tablet-align-right elementor-widget elementor-widget-button\" data-id=\"95fb19a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:61%20855%2022%2022\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Group_306\" data-name=\"Group 306\" width=\"16.029\" height=\"16.029\" viewbox=\"0 0 16.029 16.029\"><g id=\"Ellipse_49\" data-name=\"Ellipse 49\" transform=\"translate(0)\" fill=\"none\" stroke=\"#fff\" stroke-width=\"0.5\"><circle cx=\"8.015\" cy=\"8.015\" r=\"8.015\" stroke=\"none\"><\/circle><circle cx=\"8.015\" cy=\"8.015\" r=\"7.765\" fill=\"none\"><\/circle><\/g><g id=\"_1\" data-name=\" 1\" transform=\"translate(3.89 4.546)\"><path id=\"Path_705\" data-name=\"Path 705\" 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d=\"M-1204.691,2185.806a.282.282,0,0,1-.282-.282h0a1.868,1.868,0,0,0-1.866-1.866.282.282,0,0,1-.282-.282.282.282,0,0,1,.282-.282h0a2.433,2.433,0,0,1,2.43,2.43.282.282,0,0,1-.282.282Z\" transform=\"translate(1210.532 -2181.637)\" fill=\"#fff\"><\/path><path id=\"Path_707\" data-name=\"Path 707\" d=\"M-1203.5,2123.6a.282.282,0,0,1-.282-.282h0a3.062,3.062,0,0,0-3.058-3.058.282.282,0,0,1-.282-.282.282.282,0,0,1,.282-.282h0a3.626,3.626,0,0,1,3.622,3.622.282.282,0,0,1-.282.282Z\" transform=\"translate(1210.532 -2119.43)\" fill=\"#fff\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">61 855 22 22<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-626604f\" data-id=\"626604f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a40005 elementor-widget elementor-widget-heading\" data-id=\"9a40005\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Potrzebujesz wsparcia?<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3990d97 elementor-widget elementor-widget-heading\" data-id=\"3990d97\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Zadzwo\u0144 lub zostaw sw\u00f3j nr telefonu.<\/span><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8416e37 elementor-widget elementor-widget-heading\" data-id=\"8416e37\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Oddzwoni\u0119 w dni robocze w godzinach 9:00 - 17:00.<\/span><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cee2647 elementor-button-align-start formikblog elementor-widget elementor-widget-form\" data-id=\"cee2647\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Nast\\u0119pny&quot;,&quot;step_previous_label&quot;:&quot;Poprzedni&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Jan - skr\u00f3cony\" aria-label=\"Jan - skr\u00f3cony\" action=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"9566\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"cee2647\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Zmiany w odpowiedzialno\u015bci cz\u0142onk\u00f3w zarz\u0105du za d\u0142ugi sp\u00f3\u0142ki z ograniczon\u0105 odpowiedzialno\u015bci\u0105 | Kancelaria Prawna Jarzy\u0144ski &amp; Wsp\u00f3lnicy Pozna\u0144\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"8830\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Name and Surname \/ Company:\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_dd25ef6 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_dd25ef6]\" id=\"form-field-field_dd25ef6\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Telephone number\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-html elementor-field-group elementor-column elementor-field-group-field_4ddae1c elementor-col-100\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b7e391 elementor-widget elementor-widget-text-editor\" data-id=\"8b7e391\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 10pt;\">Twoje dane osobowe bed\u0105 przetwarzane przez&nbsp;Kancelari\u0119 Prawn\u0105 Jarzy\u0144ski &amp; Wsp\u00f3lnicy Sp.k. w&nbsp;celu obs\u0142ugi przes\u0142anego zapytania.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Sp\u00f3\u0142ki prawa handlowego, w&nbsp;kt\u00f3rych prowadzone s\u0105 ksi\u0119gi rachunkowe, musz\u0105 co roku sporz\u0105dza\u0107 i&nbsp;zatwierdza\u0107 sprawozdanie finansowe. Obejmuje ono tzw. rok obrotowy, kt\u00f3ry w&nbsp;wi\u0119kszo\u015bci przypadk\u00f3w pokrywa si\u0119 z&nbsp;rokiem kalendarzowym. Wa\u017cne terminy na&nbsp;wykonanie tych czynno\u015bci wyznacza ustawa o&nbsp;rachunkowo\u015bci.<\/p>","protected":false},"author":27,"featured_media":9530,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-9527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Termin zatwierdzenia sprawozdania finansowego w sp\u00f3\u0142kach | Kancelaria Prawna Jarzy\u0144ski &amp; Wsp\u00f3lnicy Pozna\u0144<\/title>\n<meta name=\"description\" content=\"Dowiedz si\u0119 w jakim terminie nale\u017cy sporz\u0105dzi\u0107 i zatwierdzi\u0107 sprawozdanie finansowe za poprzedni rok obrotowy.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jarzpartner.pl\/en\/termin-zatwierdzenia-sprawozdania-finansowego-w-spolkach\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Termin zatwierdzenia sprawozdania finansowego w sp\u00f3\u0142kach | Kancelaria Prawna Jarzy\u0144ski &amp; 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