At the end of the 1970s, the authorities of the Polish People’s Republic decided to allow the activity of foreign companies in Poland. In the first instance, they expected the inflow of the capital from the Polish expatriate community, which is the capital belonging to the western countries’ citizens with Polish origins. New companies became part of the Polish economy and the Polish legal order; as a result, they came under the control of the Supreme Audit Office (Najwyższa Izba Kontroli, NIK). At first, there were a few of the so-called expatriate capital companies, and their economic activity was slight. Therefore, they did not draw the attention of the NIK inspectors. However, as a consequence of a sudden increase in the amount of Polish expatriate capital companies, the situation changed at the end of 1981. The control verified that these companies did not start the activity defined in their permits, did not accomplish announced business investments financed in convertible currency, did not import modern technologies or machines from the western countries, depleted Polish raw materials resources, and poached the best professionals from state-owned enterprises. Additionally, controllers noticed that these companies focused on profit maximization while evading taxes. NIK was critical of the participation of Polish expatriate capital companies in the Polish business life of the 1980s. However, the process of system liberalization, expressed by the opening of the Polish People’s Republic to foreign capital, was unstoppable.