9(1)The Comptroller and Auditor General may issue guidance as to the exercise by local auditors of their functions under this Act.E+W
(2)Guidance under this paragraph may, in particular, explain or supplement the provisions of a code of practice under this Schedule.
Commencement Information
I1Sch. 6 para. 9 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)