The purpose of the author is to consider accessibility from an administrative law perspective. The author explains that the law should imply the concept „administering entity” instead of „public entity” to encompass all bodies obliged to provide accessibility to persons with special needs, including non-public entities performing tasks financed with public funds. Moreover, the activities of entities from the public finance sector related to ensuring accessibility must be considered as a part of management control provided for in the regulations of the Public Finance Act. To enforce the right to access, the APSNA introduced the accessibility complaint procedure. It includes the possibility of informing a public entity about the lack of accessibility and the request for accessibility. If accessibility is not provided upon request because of a breach of the law, the entitled person can file a complaint about the lack of accessibility. In such a case, it can be ordered through an administrative decision of the President of the State Fund for the Rehabilitation of Disabled Persons (PFRON). In the event of failure to comply with the order within the deadline, the provisions on administrative enforcement proceedings regarding fines for coercion apply accordingly. It is a significant reinforcement compared to the obligations to provide reasonable accommodation under The Equality Framework Directive 2000/78/EC and relevant Polish law.