SCHEDULE 6 Codes of Audit Practice and Guidance
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

SCHEDULE 6 Codes of Audit Practice and Guidance

Section 19

Duty to prepare code

1

(1)     The Comptroller and Auditor General must prepare one or more codes of audit practice prescribing the way in which local auditors are to carry out their functions under this Act.

(2)     Different codes may be prepared for different relevant authorities (but the Comptroller and Auditor General must ensure that each kind of relevant authority is covered by a code).

(3)     A code may contain different provision for different relevant authorities.

(4)     A code must embody what the Comptroller and Auditor General considers to be the best professional practice with respect to the standards, procedures and techniques to be adopted by local auditors.

(5)     Before preparing a code, the Comptroller and Auditor General must consult—

(a)     such associations or representatives of relevant authorities as the Comptroller and Auditor General thinks appropriate,

(b)     the recognised supervisory bodies,

(c)     the persons appearing on the register of auditors kept under regulations under section 1239 of the Companies Act 2006 as it has effect by virtue of Schedule 5,

(d)     the Secretary of State,

(e)     the Treasury,

(f)     each body to whom the Secretary of State has delegated

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