Krzysztof Kusmierski

Partner associate at KPMG | Audit | Methodology Leader at CEE Department of Professional Practice

Warsaw, Mazowieckie, Poland

About

Polish Certified Auditor, ACCA, currently partner associate at KPMG, with over 25 years of professional experience in audit. Relevant areas of experience: - Audits of financial statements and consolidated financial statements prepared in accordance with Polish statutory and international financial reporting standards/ US GAAP. - Audits of Internal Controls over Financial Reporting under “SOX” regime. - Due diligence engagements - Assistance in conversion of financial statements into requirements of IFRS/ US GAAP - Audits of public entities/organizations in New Zealand (e.g. ministries, tierary education organizations, regional health-boards). - Numerous trainings lectured, both internal and external (IFRS – primarily for banks and financial sector but also for other entities). - over fifteen years experience in department of professional practice in KPMG: - internal advisory on IFRS, US GAAP and auditing standards (including International Stan-dards on Auditing); - participation in verification of IFRS translation into Polish (in cooperation with Stowarzyszenie Księgowych w Polsce). - from March 2010 to October 2011 responsible also for development, implementation and maintenance of efficiency initiatives/practices within Audit function of KPMG in Central and Eastern Europe. Specialties: Audit experience primarily in Information, Communication and Entertainment sector, as well as Consumer Markets. Views expressed are my own.

Experience

  • KPMG Poland (26 yrs 11 mos)
    • Partner associate
      Oct 2025 - Present · 10 mos

      FCCA, Polish CA Member of CEE Department of Professional Practice

    • Director
      Oct 2015 - Sep 2025 · 10 yrs

      FCCA, Polish CA Member of CEE Department of Professional Practice

    • Senior Audit Manager
      Sep 2004 - Sep 2015 · 11 yrs 1 mo

      FCCA, Polish CA. Managing audits and other assurance services (e.g. limited reviews) re. financial statements prepared in accordance with IFRS, US GAAP and other standards of accounting. Accounting assistance. Training and recruitment. Managing and coaching teams. During the period October 2006 to September 2008 and again since October 2011 member of Polish Department of Professional Practice - taking part of interpretation of Polish and International accounting standards in specific cases and in answering to technical problems/concerns raised by other managers/partners in relation to Polish accounting standards, IFRS and standards on auditing (Polish and International). Since October 2009 responsible in KPMG for coordination in Poland (and from March 2010 to October 2011 - in Central and Eastern Europe) of maintenance, development and implementation of efficiency initiatives/processes within Audit function.

  • Auditor at Audit New Zealand
    Jul 2003 - Nov 2003 · 5 mos

    Assisting in audits in public sector (health boards, local government etc.)

  • Intern/Assistant at Deloitte & Touche
    Oct 1998 - May 1999 · 8 mos

    Assisting in audits and limited reviews.

  • Consultant at Ortex Consulting
    Jun 1997 - Nov 1998 · 1 yr 6 mos

    I was a freelance consultant, assisting in engagements re. business reorganization, advising on market conditions and opportunities available, analyzing the clients' financial situation etc.