14(1)For the purposes of enabling him to carry out examinations into, and report to Parliament on, the finances of the Commissioner, the Comptroller and Auditor General—E+W
(a)has a right of access at all reasonable times to all such documents in the custody of or under the control of the Commissioner, or of the Auditor General for Wales, as he may reasonably require for that purpose, and
(b)is entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which he reasonably thinks necessary for that purpose.
(2)The Comptroller and Auditor General must—
(a)consult the Auditor General for Wales, and
(b)take account of any relevant work done or being done by the Auditor General for Wales,
before he acts in reliance on sub-paragraph (1) or carries out an examination in respect of the Commissioner under section 7 of the National Audit Act 1983 (c. 44) (economy etc. examinations).