Zdzisława Skotarczak is a graduate of the Faculty of Economics at the European University Viadrina (Frankfurt/O.), holding the title Dip.-Kauffrau, as well as a Master’s degree in Economics from the Faculty of Accounting and Finance at the Agricultural University in Szczecin. Her master’s thesis, Hedge Accounting – Accounting for Derivative Financial Instruments in the Global Market and in Poland, was awarded by the Scientific Council of the Association of Accountants in Poland, Warsaw. She also completed postgraduate studies in accounting and a preparatory program for the tax advisor examination organized by the Tax Chamber in Szczecin. She is licensed to provide professional accounting services, confirmed by the qualification certificate of the Minister of Finance No. 17096/00 dated 31 May 2000. Additionally, she is an internal auditor for quality management systems in accordance with ISO 9001:2000. Zdzisława Skotarczak was entered into the register of certified auditors under number 11125 by decision No. 16/13/3/2007 dated 28 August 2007.