Get a new accountant is my advice - they really should be able to answer such questions straight away, or be happy to look up in tax manuals to find the answer on the spot. It's actually a good sign in Poland of a dodgy accountant if they can't answer such questions rapidly - the tax laws here are not so arcane as in Germany or the UK.
Each year, I must pay 340 zł for my application to stay in the country - the KB is an additional 50 zł. It sure would be nice to take those amounts off the top...
I'm fairly positive that you won't be allowed to - it's not a business expense. I could be wrong though - but while the Polish taxman allows all sorts of nonsense, I can't imagine they'd be happy to allow this being deducted.
I believe you can actually ask the Urząd Skarbowy for a ruling on this - which might be worth doing if it's not clear?