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Commencement Orders bringing legislation that affects this Act into force:
1(1)The auditor shall be a member of one or more of the bodies mentioned in sub-paragraph (2) below or shall have such other qualifications as may be approved for the purposes of this Schedule by the Commission; and a firm shall not be appointed unless each of its members is a member of one or more of those bodies.E+W+S+N.I.
(2)The bodies referred to in sub-paragraph (1) above are—
(a)the Institute of Chartered Accountants in England and Wales;
(b)the Institute of Chartered Accountants of Scotland;
(c)the Association of Certified Accountants;
(d)the Chartered Institute of Public Finance and Accountancy;
(e)the Institute of Chartered Accountants in Ireland; and
(f)any other body of accountants established in the United Kingdom and for the time being approved by the Commission for the purposes of this Schedule.
(3)The auditor shall be appointed at such remuneration and on such other terms and conditions as the Commission may determine; and the remuneration of the auditor shall be defrayed as part of the expenses of the National Audit Office.
2The auditor shall have power to carry out economy, efficiency and effectiveness examinations of the use of resources by the National Audit Office.E+W+S+N.I.
3The auditor shall have a right of access at all reasonable times to all such documents as appear to him necessary for the purposes of the audit and shall be entitled to require from any person holding or accountable for any such documents such information and explanation as he thinks necessary for those purposes.E+W+S+N.I.
4[F1(1)The provisions of sections 6(1) and 25(2) of the Government Resources and Accounts Act 2000 (examination of resource accounts) shall apply, with any necessary modifications, to the examination by the auditor of the resource accounts of the National Audit Office as they apply to the examination by the Comptroller and Auditor General of the resource accounts of a government department.]E+W+S+N.I.
(2)On completion of his examination the auditor shall certify the [F2resource accounts] and submit [F2them], together with his report thereon, to the Commission for presentation to the House of Commons.
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