- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
5.—(1) The chief local government auditor shall prepare, and keep under review, a code of audit practice prescribing the way in which auditors are to carry out their functions under this Part.
(2) The code shall embody what appears to the chief local government auditor to be the best professional practice with respect to the standards, procedures and techniques to be adopted by auditors.
(3) The code does not come into force until approved by a resolution of the Assembly, and its continuation in force is subject to its being so approved at intervals of not more than five years.
(4) Paragraph (3) does not preclude alterations to the code being made by the chief local government auditor in the intervals between its being approved in accordance with that paragraph.
(5) The chief local government auditor shall send copies of the code, and of any alterations made to the code, to the Department.
(6) The chief local government auditor shall publish the code as for the time being in force.
(7) The Department shall lay before the Assembly the code as for the time being in force.
(8) Before preparing or altering the code, the chief local government auditor shall consult district councils and—
(a)such associations or bodies representative of district councils;
(b)such associations or bodies representative of officers of councils;
(c)such bodies of accountants; and
(d)such other bodies or persons,
as appear to him to be appropriate.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Northern Ireland Order in Council and provides information about its policy objective and policy implications. They aim to make the Order accessible to readers who are not legally qualified and accompany any Northern Ireland Order in Council made since 2002.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: