The Act of September 29, 1994 on Accounting (Journal of Laws of 2002, No 76, Item 694 with later amendments), later known as UOR, states, that the Unit Manager is responsible for the  accounting (art.4, Act No 5).

   The Unit Manager is responsible for fulfillment of the obligations regarding accounting as stated in the act; on the grounds of Supervision, also in the case when certain obligations were confided to and accepted by another person, excluding the responsibility for the inventory in a form of stock taking. Acceptance of the responsibility must be stated in writing. In the case when the Unit Management is multiple and a single person responsible was not appointed, all the members of the unit's Management are responsible.
  Unit Manager is understood as:
    1. the board of directors - in a commercial partnership
    2. partners managing the company - in general and civil partnership
    3. partners managing the company or the board- in professional partnership
    4. General Partner managing the company - in limited partnership and partnerships
        limited by share  
    5. Owners - in the case of natural persons conducting economic activity
    6. Liquidator, syndic, administrator - appointed in the units undergoing bankruptcy
        process.
   In the case of multi management Articles of Association should determine the responsibility of a single member (or several members). Quite often accounting responsibility is given to a person holding a position of a Financial (Economic) Director, who makes financial decisions, and thus has their impact on company's income, costs, financial situation as well as supervises accounting department.

   The above mentioned regulations imply that the scope of Unit Manager's responsibility is unlimited. They bear entire responsibility for the issues related to accounting and provided for in the law even when this responsibility was entrusted to another person with their written consent.
   The substantiation of this regulation is probably an attempt to limit the pressure put by the unit manager on the people responsible for keeping the books in a situation when they try to "upgrade" unit's performance and the data that describes it; which often constitute the base for the board's assessment by the owners or supervisory board.
   The financial statement that does not comply with the regulations and contains false information is dishonest and unreliable and thus gives a base to inflict penalty to the unit manager.

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