The first state audit bodies in Poland were established at the beginning of the 19th century. In its present form the NIK has existed for over 80 years.The continuity of this institution has been based on the three following principles:

3 May 1791:

The famous Constitution (the first one in Europe, the second one in the world) established the basis for the development of the public finance’s audit.

1808:

The Supreme Audit Chamber of the Duchy of Warsaw was established, which may be considered to be the ancestor of the NIK.

1815:

Tsar Alexander I (who was the king of the Russia-dependant Polish State at that time as well) passed the Constitution of the Polish Kingdom and established the Audit Chamber.

1919:

Józef Piłsudski, one of the founding fathers of the re-born Polish State and the Head of State at that time, established (by decree) the Supreme Chamber of State Control.

1921:

The parliament passed the Constitution of 21 March, which emphasised the subordination of the Supreme Chamber of Control (the name NIK was used for the first time)to the parliament and its independence of the government.

1939:

During World War II the NIK operated in exile (officially)and at home (in conspiracy).

1944:

The Bureau of Control was established, to which the NIK’ s powers were transferred.

1949:

The Act on the Supreme Chamber of Control was passed. The NIK’ s independence of the government was granted but the whole public life was already controlled by the communist party.

1952:

The NIK was dissolved and the Ministry of State Control was established.

1957:

The process of democratisation followed the 1956 workers’ anti-government riots – among other things a new act on the NIK was passed and the re-born NIK was again granted independence of the government.

1976:

The NIK became a part of the government administration.

1980:

A new wave of democratisation brought about (among other things) the passing of a new act on the NIK – the NIK was subordinated to the Sejm again.

23 December 1994:

The Act on the NIK was passed, which has been in force since 23 June 1995.

1997:

The Constitution of 2 April was passed by referendum. The Constitution emphasises the NIK’s independence of the government and stresses its subordination to the Sejm.