Duty to prepare codeE+W
1(1)The Comptroller and Auditor General must prepare one or more codes of audit practice prescribing the way in which local auditors are to carry out their functions under this Act.E+W
(2)Different codes may be prepared for different relevant authorities (but the Comptroller and Auditor General must ensure that each kind of relevant authority is covered by a code).
(3)A code may contain different provision for different relevant authorities.
(4)A code must embody what the Comptroller and Auditor General considers to be the best professional practice with respect to the standards, procedures and techniques to be adopted by local auditors.
(5)Before preparing a code, the Comptroller and Auditor General must consult—
(a)such associations or representatives of relevant authorities as the Comptroller and Auditor General thinks appropriate,
(b)the recognised supervisory bodies,
(c)the persons appearing on the register of auditors kept under regulations under section 1239 of the Companies Act 2006 as it has effect by virtue of Schedule 5,
(d)the Secretary of State,
(e)the Treasury,
(f)each body to whom the Secretary of State has delegated functions under section 1252 of the Companies Act 2006 as it has effect by virtue of Schedule 5, and
(g)such other bodies or persons as the Comptroller and Auditor General thinks appropriate.
Commencement Information
I1Sch. 6 para. 1 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I2Sch. 6 para. 1 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)