Bibliogr. s. 26

In the context of the second tranche of the deregulation of access to the professions there is a new situation in the market of accounting services in order to reduce the phenomenon of unemployment in Poland. The law on access to certain regulated professions, which entered into force on 10 August 2014, gave the opportunity to service bookkeeping virtually every willing person. This situation has an impact on the labour market from both the demand and the supply, not only in the context of the market of accounting services but also on the market of educational services. The aim of the article is to show the impact of deregulation on market of accounting services to improve service availability and reducing unemployment. In this case, the test has been carried out in the space of eight years, thanks to which you will observe the potential effects arising from the deregulation of the labour market. In view of the above, the authors established the following hypothesis: deregulation of the accounting profession has affected the market of accounting services so probably decreased the rate of unemployment in Poland. This hypothesis as a result of the studies was reviewed negatively. The article was developed on the basis of the analysis of legislation and public figures released by the Polish Central Statistical Office in the field of accounting service