account-tools/account_usability_misc/security/ir.model.access.csv

1	id	name	model_id:id	group_id:id	perm_read	perm_write	perm_create	perm_unlink
2	account.access_account_bank_statement	account.bank.statement	account.model_account_bank_statement	account.group_account_user	1	1	1	0
3	account.access_account_bank_statement_line	account.bank.statement.line	account.model_account_bank_statement_line	account.group_account_user	1	1	1	0