The Advisory business line at PKF Polska and Legal Eagles establish cooperation in the area of NIS2 and cybersecurity.

On March 20, 2026, the Advisory business line at PKF Polska and Legal Eagles signed a letter of intent aimed at developing cooperation in advisory services related to the NIS2 Directive and the Act on the National Cybersecurity System (uKSC).

This collaboration responds to the rapidly growing market demand driven by the implementation of new regulations in cybersecurity and ICT risk management. By combining the expertise of both entities, clients will receive comprehensive support covering legal, organizational, audit, and technological aspects.

A comprehensive approach to NIS2 compliance

The parties declare joint efforts to support organizations in preparing for new regulatory obligations, in particular through:

• assessment of applicability under NIS2 and uKSC,
• classification of entities into relevant regulatory categories,
• conducting gap analyses (GAP) and readiness assessments,
• development of required documentation and procedures,
• implementation support in the field of cybersecurity,
• preparation for audits and inspections,
• advisory on ICT supplier relationships and supply chain security,
• training for management and operational teams.

Synergy of competencies

The cooperation model is based on complementary expertise:

The Advisory business line at PKF Polska contributes:

• audit and risk management experience,
• organizational maturity assessments,
• implementation of operational and process solutions.

Legal Eagles provides:

• legal advisory services, including interpretation of regulations,
• analysis of regulatory obligations,
• contractual advisory,
• preparation of legal opinions.

This approach enables clients to receive consistent and practical support—from regulatory interpretation to effective implementation within the organization.

Joint market initiatives

As part of the cooperation, the parties also plan educational and expert initiatives, including:

• publication of thought leadership materials,
• organization of webinars and industry events,
• development of joint interpretative positions,
• expansion of an integrated service offering.

Responding to increasing regulatory requirements

The entry into force of the NIS2 Directive and national cybersecurity regulations significantly expands the scope of obligations for organizations—both in terms of risk management and the accountability of management boards.

The cooperation between the Advisory business line at PKF Polska and Legal Eagles is designed to support clients in effectively and securely adapting to these requirements.