Subject to paragraph (2), the Comptroller and Auditor General shall have a right of access at all reasonable times to all such documents as he may reasonably require for carrying out any examination under Article 8 or 9 and shall be entitled to require from any person holding or accountable for any such document such information and explanation as are reasonably necessary for that purpose.

Paragraph (1) applies only to documents in the custody or under the control of the department, authority or body to which the examination relates.