In Thomas v Information Commissioner and another (EA/2010/0145), the First-tier Tribunal (Information Rights) found that "fieldwork records" held by the Auditor General for Wales on an investigation it carried out into corporate governance at Isle of Anglesey County Council should not be disclosed, as this was prohibited under section 54 of the Public Audit (Wales) Act 2004. The records fell within the absolute exemption to disclosure in section 44 of the Freedom of Information Act 2000.