Question to the Department for Transport:

To ask the Secretary of State for Transport, with reference to the National Rail framework agreement published on 1 September 2014, when the National Audit Office will have access to Network Rail's accounts.

The Comptroller and Auditor General will audit Network Rail’s Annual Report and Accounts.

It is intended that the appointment of the Comptroller and Auditor General as external auditor to Network Rail will take effect from April 2015 to time with the start of the new financial year. Until then, Network Rail will continue to ensure that another appropriate auditor will carry out a statutory audit under the Companies Act 2006 and that its annual regulatory financial statement is also suitably audited.

Paragraph 5.5 of the Framework Agreement explains that to enable the Comptroller and Auditor General to exercise his or her function as the statutory auditor, Network Rail will make available relevant information, documents and access to staff as necessary, including in the period prior to appointment, to develop a sound understanding of the Network Rail business and accounts.