National Auditing Union of Cooperatives (NAUC) is a voluntary and  self-governing organisation, which associates labour cooperatives and cooperative organisations in Poland.

It was established in Warsaw on 14th November 1991.
It has the status of a legal person and acts pursuant to the Cooperative Law of 16th September 1982, the amendment of this Law of 7th July and several other laws as well as on the basis of its own Articles of Association.


  • NAUC is a signatory of the main self-governing body of the Polish cooperative movement - the National Cooperative Council, in which it has 13% of seats and the following positions: Vice-President of the Management Board, Chairman of the Auditing Commission and Vice-Chairman of the Auditing Commission and Economic and Legal Commission.
  • NAUC is a member of the International Co-operative Alliance - (ICA); the International Organisation of Industrial and Service Cooperatives (CICOPA); and of the European Confederation of Workers' Co-operatives, the European confederation of industrial and service cooperatives (CECOP). The President of the Management Board of the NAUWC is the CECOP’s Board Member and CICOPA’s Executive Committee and Board Member.
  • NAUC has received the highest cooperative decoration in Poland "For Cooperative Merits", awarded by the National Cooperative Council in 1999.
  • NAUC awards especially meritorious cooperatives and their members with Honorary Distinctions "For Labour Cooperative Movement Merits" and "Person of Merits for Labour Cooperative Movement".
  • NAUC has been publishing bimonthly "Information Bulletin of the National Auditing Union of Workers’ Co-operatives" since 1992. The Bulletin is directed to the self-government organs of workers’ cooperatives, inspectors and certified accountants/auditors of the workers’ cooperative movement, universities and scientific & research institutions which study the cooperative movement issues.
  • NAUC cooperates with numerous Polish and foreign scientific, cultural, and educational institutions, including the following:
  1. Higher School of Management and Banking in Cracow, Main School of Trade in Warsaw, about a dozen non-public higher education institutions and the Basque University of Mondragon.
  2. The Cooperative Research Institute in Warsaw and the Polish Cooperative Movement Museum in Warsaw.
  3. The Song and Dance Group of Lower Silesia "Wroclaw" in Wroclaw and the Song and Dance Group "Krakowiacy" in Cracow.





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