The Government Resources and Accounts Act 2000 (Rights of Access of Comptroller and Auditor General) Order 2003
This Order implements part of the Government’s policy set out in its response, published on 13th March 2002 (Cm 5456), to Lord Sharman’s report on audit and accountability in Central Government. The Order gives the Comptroller and Auditor General access, for the purpose of his financial audit of the accounts of government departments and non-departmental public bodies, to documents held or controlled by train operating companies, registered social landlords, and the regulator of the Landfill Tax Credit Scheme.