PART IILOCAL GOVERNMENT AUDIT
Audit of accounts
Code of audit practiceC15
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The code does not come into force until approved by a resolution of the Assembly, and its continuation in force is subject to its being so approved at intervals of not more than five years.
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Paragraph (3) does not preclude alterations to the code being made by the F5... local government auditor in the intervals between its being approved in accordance with that paragraph.
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The F5... local government auditor shall send copies of the code, and of any alterations made to the code, to the Department.
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The F5... local government auditor shall publish the code as for the time being in force.
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The Department shall lay before the Assembly the code as for the time being in force.
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Before preparing or altering the code, the F6... local government auditor shall consult district councils and—
a
such associations or bodies representative of district councils;
b
such associations or bodies representative of officers of councils;
c
such bodies of accountants; and
d
such other bodies or persons,
as appear to him to be appropriate.