SCHEDULES

SCHEDULE 6Codes of audit practice and guidance

Publication of code

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1

A code of audit practice may be published in such manner as the Comptroller and Auditor General thinks fit.

2

A code comes into force on the day on which it is published under paragraph 2(3) or 5(7) unless it specifies a different commencement date.

3

Alterations to a code come into force on the day on which the code as altered is published under paragraph 4(5) unless it specifies a different commencement date for those alterations.

4

A code may—

a

specify different commencement dates for different purposes;

b

include transitional provisions and savings.

5

A code may, in particular, provide that all or part of an existing code of audit practice has effect until all or part of the new code comes into force.