In performing or exercising his or her functions or powers, the Auditor - General must have regard to:
(a) the audit priorities of the Parliament determined by the Joint Committee of Public Accounts and Audit under paragraph 8(1)(m) of the Public Accounts and Audit Committee Act 1951 ; and
(b) any reports made by that Committee under paragraph 8(1)(h) or 8(1)(i) of that Act.