Government Resources and Accounts Act 2000

8 Comptroller and Auditor General: access to information

(1) For the purposes of an examination by the Comptroller and Auditor General of a government department’s accounts—

(a) he shall have a right of access at all reasonable times to any of the documents relating to the department’s accounts, and

(b) a person who holds or has control of any of those documents shall give the Comptroller and Auditor General any assistance, information or explanation which he requires in relation to any of those documents.

(2) Subsection (1) applies only in relation to documents which are held or controlled—

(a) by a government department, or

(b) in pursuance of arrangements made by a government department for the compiling or handling of any of its financial records.

(3) The following provisions shall cease to have effect—

(a) section 28 of the [1866 c. 39.] Exchequer and Audit Departments Act 1866 (access to departments' documents);

(b) section 9(2) of the [1921 c. 52.] Exchequer and Audit Departments Act 1921 (application of section 28 of 1866 Act).