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Local Audit and Accountability Act 2014
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- UK Public General Acts
- 2014 c. 2
- SCHEDULE 6
- Paragraph 8
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Saving for codes of practice under Audit Commission Act 1998
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8(1)Despite the repeal of section 4 of the Audit Commission Act 1998 by this Act, a provision of a code of audit practice under that section continues in force until it is replaced by a provision of a code of audit practice under this Schedule.
(2)A provision of a code under that section is to be read subject to the modifications necessary for it to have effect in relation to the functions of a local auditor under this Act.
(3)A code under that section—
(a)is not to be treated as a code of audit practice for the purposes of this Schedule (other than this paragraph), but,
(b)is otherwise to be treated as a code of audit practice for the purposes of this Act.
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