6(1)A code of audit practice may be published in such manner as the Comptroller and Auditor General thinks fit.E+W
(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.
Commencement Information
I1Sch. 6 para. 6 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I2Sch. 6 para. 6 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)