The Accounting Market Study has been designed to provide relevant information for multiple uses, including the gathering of statistics for IFAC. It also offers quantitative information and feedback on aspects of the functioning of the accounting market to enable better understanding of the market for regulatory purposes. The data can be used to inform policy formulation and decision-making related to the regulation of financial reporting (both domestically and as part of Poland’s participation in EU and international regulatory processes) and to the functioning of the market for accounting services. The study was conducted under the CFRR-managed Financial Reporting Technical Assistance Program, with funding provided to the Government of Poland by the Swiss Enlargement Contribution.