Poland's Orlen falls after 'surprise' dismissal of CFO

** Shares in Orlen PKN fall 2.9% after the Polish refiner dismissed its Chief Financial Officer Magdalena Bartoś and management board member Artur Osuchowski

** Erste Securities analyst Tamas Pletser sees the change as a negative surprise, pointing to improved transparency and financial figures since the new management took the reins

** Pletser adds the move is "not a positive message to the shareholders" as a new CFO will require a year or two to gain competence

** The state-controlled company and Poland's state-assets ministry declined to comment on the management change

** Company's share price rose around 28% since the new board took office, approving a strategy including 380 billion zlotys ($105 billion) in investments and record dividend payout

($1 = 3.6405 zlotys)