Simple Joint-Stock Company - Agreement

Accounting for a Simple Joint-Stock Company (PSA)

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Accounting Firm for a Simple Joint-Stock Company (PSA)

Do you run a simple joint-stock company and are looking for an accounting firm that understands its unique characteristics? Aider Polska provides comprehensive accounting services for simple joint-stock companies - from day-to-day bookkeeping to support for investment rounds.


The simple joint-stock company (PSA) was created with startups and companies focused on dynamic growth and attracting investors in mind. It’s a flexible solution - but it also requires full accounting, handling of non-standard capital transactions, and reporting at a significantly higher level than for a sole proprietorship or a general partnership.


We support entrepreneurs at every stage of their company’s development - from registration, through the first round of financing, to subsequent scaling phases.

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What does accounting for a simple joint-stock company involve?


Full accounting for a PSA includes, among other things:


  • maintaining accounting books and records of all business transactions,
  • CIT and VAT (domestic and international) settlements,
  • recording of fixed assets and intangible assets,
  • preparing financial statements and tax returns,
  • archiving of accounting documentation.

Unlike simplified forms of record-keeping, full accounting provides a detailed picture of the financial situation - which is crucial during discussions with investors, banks, or in subsequent rounds of financing.


What sets PSA’s accounting apart from that of other corporations?


Share capital accounting. Share capital in a PSA functions differently than share capital in a traditional joint-stock company - it requires the proper recognition of changes resulting from contributions and the ownership structure.


Settlements with shareholders. Flexible rules governing shareholder participation necessitate the precise recording of payments, benefits, and settlements resulting from resolutions of the company’s governing bodies.


Tax compliance. A PSA pays corporate income tax (CIT) - the proper accounting for tax-deductible expenses, depreciation, and deferred tax has a direct impact on the company’s tax security.


External financing and grants. PSA companies often utilize venture capital (VC) funds and EU grants. Proper accounting for grants and the preparation of reports for investors are essential for maintaining financial liquidity.


Non-cash contributions. A PSA allows contributions in the form of labor or services - this requires knowledge of specific accounting regulations that do not apply to other corporations.

When is it a good idea to switch accounting firms for PSA?

Due to the unique nature of PSA, not every accounting firm - even those that are good at serving traditional companies - will be able to handle its nuances. It’s worth considering a change if:


X your current firm lacks experience in accounting for non-monetary contributions (labor, services) and share capital,

X there have been problems or delays in closing an investment round,

X you are not receiving financial reports in the format expected by investors or VC funds,

X financial statements or tax returns are prepared late,

X communication is limited to sending documents, without ongoing advice on company decisions.


If any of these points sound familiar, we’d be happy to review your current service and see what we can do better.

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How much does it cost to handle the accounting for a simple joint-stock company?


The price depends mainly on the number of accounting documents per month, the number of employees, and the complexity of transactions (e.g., foreign trade, investment rounds, R&D tax credits).


At Aider Polska, we prepare each quote individually - so that early-stage startups don’t pay for services they don’t yet need. You’ll receive aspecific quote after a brief discussion about the scale of your business.


 

Why is Aider Polska a good accounting firm for Simple Joint-Stock Companies?


  • Experience in serving startups and tech companies - we understand the specifics of investment rounds and the accounting for non-cash contributions.
  • Over 20 years in the market and a team of 300+ experts - but your company is handled by a single dedicated accountant who specializes in PSA, not just any random team member.
  • Licenses and certifications - our team includes certified public accountants, tax advisors, and ACCA members, which is crucial for reporting, audits, and inspections.
  • Digital accounting office - paperless electronic document workflow based on clearly defined SLAs.
  • High liability insurance (up to 10 million PLN) and additional cyber insurance - a full guarantee of the security of your finances and data.
  • Integration with your ERP system - we serve clients using, among others, Comarch ERP Optima/XL, Enova365, SAP (Business One, S/4HANA, ERP), Microsoft Dynamics 365/NAV/AX, and Sage Symfonia - as well as over a dozen other systems. We’ll verify integration with your system during implementation.
  • Reporting for Investors – we prepare financial reports in the format expected by VC funds and management boards, making it easier to prepare for a funding round or a meeting with an investor.

Experts on Simple Joint-Stock Companies (PSA)

Agnieszka Mydlak (Senior Manager) – is our expert in accounting services for Simple Joint-Stock Companies.


Throughout her professional career, Agnieszka has gained extensive experience in auditing separate and consolidated financial statements and reviewing consolidation packages for corporate groups - in accordance with Polish and international accounting standards. This experience is crucial today when working with simple joint-stock companies, whose specific characteristics - share capital, non-cash contributions, and investment rounds - require a precise approach to reporting and accounting.


On projects, she is responsible for planning, assigning tasks within the team, monitoring progress, liaising with the client, and - together with a partner - making decisions on substantive matters.


Agnieszka is a graduate of the University of Economics in Katowice (Faculty of Accounting and Economics).


Agnieszka Mydlak

FAQ - Frequently Asked Questions