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10(1)NAO and the Comptroller and Auditor General must jointly prepare a code of practice dealing with the relationship between NAO and the Comptroller and Auditor General.E+W+S+N.I.
(2)In doing this, they must (in particular) seek to reflect the principle set out in section 17(1) and (2), subject to any limitations on that principle that are agreed between the Public Accounts Commission, NAO and the Comptroller and Auditor General.
(3)NAO and the Comptroller and Auditor General must jointly review the code regularly and revise it as appropriate.
(4)In preparing or revising the code, they must consult the Treasury.
(5)They must also consider any proposals for revisions of the code made by the Commission from time to time.
(6)The code (including any revision) must be approved by the Commission.
(7)For this purpose, the person who chairs NAO and the Comptroller and Auditor General must jointly submit the code (or revision) to the Commission.
(8)If the Commission approves the code (or revision), the Commission must lay it before Parliament (stating the time from which it takes effect).
(9)NAO and the Comptroller and Auditor General must each comply with the code.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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