The research purpose of the article is to determine the scope of the Supreme Audit Office's access to information covered by banking secrecy. The literature on the subject is dominated by the view that the Supreme Audit Office has wide access to the abovementioned information. A different view will be presented in this article. The dogmatic analysis of the provisions leads to the conclusion that the bank is obliged to provide the President of the Supreme Audit Office with information covered by banking secrecy, in a situation where the request of the President of the Supreme Audit Office to provide information covered by banking secrecy is related to an inspection procedure concerning an entity other than the bank, but only to the extent necessary to carry out this control. In this regard, each bank is obliged to provide information covered by banking secrecy. A bank operating as a joint stock company, whose minority shareholder is the State Treasury, solely because the State Treasury is involved in its share capital cannot be fully subject to the control of the Supreme Audit Office, which would entail providing the President of the Supreme Audit Office with information covered by banking secrecy regarding all his clients. Bank whose minority shareholder is the State Treasury will be required to provide, at the request of the President of the Supreme Audit Office, information covered by banking secrecy only to the extent that it is subject to the control of the Supreme Audit Office, i.e. to the extent to which it uses state or municipal property or funds. The discussed scientific problem is also of practical importance.

With the entry into force of Regulation (EU) 2017/2402 of the European Parliament and of the Council of 12 December 2017 on establishing a general framework for securitization and creating a specific framework for simple, transparent and standardized securitization, and amending Directives 2009/65 / EC, 2009/138 / EC and 2011/61 / EU and Regulations (EC) No 1060/2009 and (EU) No 648/2012 (Official Journal EU L 347 of 28.12.2017, pp. 35–80), hereinafter 'Regulation 2017/2402' the securitization legal status has been modified. The activities of participants in this process have been supervised. The supervision is exercised by the Polish Financial Supervision Authority. Thus, supervised entities became entities not only from traditional financial market segments: banking, capital and insurance. An important, especially for the Polish market, new obligation is reporting, the principles of which have been set out in the Regulation. This analysis concerns this obligation and the way it is supervised, including sanctioning its failure to comply.