12(1)The code must include—U.K.
(a)provision as to how the strategy required by paragraph 1 is to be prepared, reviewed and revised;
(b)provision about the matters to be covered by the strategy and the periods to be covered by it from time to time;
(c)provision as to how resources are to be provided for the purposes of paragraph 2(1);
(d)provision about the preparation of estimates for the purposes of section 23;
(e)provision as to how NAO is to make decisions for the purposes of paragraph 3;
(f)provision as to how NAO is to monitor the Comptroller and Auditor General's functions for the purposes of paragraph 4;
(g)provision as to how advice is to be given by NAO for the purposes of paragraph 5, including the nature of the advice to be given;
(h)provision as to how the Comptroller and Auditor General is to charge fees and other amounts under paragraph 8;
(i)provision about the extent to which NAO's functions are to be delegated to the Comptroller and Auditor General (see paragraph 23 of Schedule 2);
(j)provision restricting the public comments that a non-executive member of NAO may make in relation to the carrying out of the Comptroller and Auditor General's functions.
(2)The code may also make provision about—
(a)the way in which reports required by paragraph 9 are to be prepared and the matters to be covered by those reports;
(b)matters about which NAO or the Comptroller and Auditor General (or both) are to consult the Public Accounts Commission from time to time;
(c)standards for corporate governance.
(3)This paragraph is not exhaustive as regards the matters that may be covered by the code.
Commencement Information
I1Sch. 3 para. 12 in force at 1.1.2012 by S.I. 2011/2576, art. 3(e)(iii) (with art. 4)