SCHEDULES
SCHEDULE 6Codes of audit practice and guidance
Publication of code
I1I26
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.