- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/12/2023)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 26/12/2023.
Local Audit and Accountability Act 2014, SCHEDULE 6 is up to date with all changes known to be in force on or before 15 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Section 19
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.E+W
(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 functions under section 1252 of the Companies Act 2006 as it has effect by virtue of Schedule 5, and
(g)such other bodies or persons as the Comptroller and Auditor General thinks appropriate.
Commencement Information
I1Sch. 6 para. 1 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I2Sch. 6 para. 1 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
2(1)After preparing a code of audit practice, the Comptroller and Auditor General must—E+W
(a)publish it in draft, and
(b)send it to a Minister of the Crown, who must lay it before Parliament.
(2)If, within the 40-day period, either House of Parliament resolves not to approve the code—
(a)it must not be published by the Comptroller and Auditor General, and
(b)the Comptroller and Auditor General must prepare another code.
(3)If no such resolution is made within that period, the Comptroller and Auditor General must publish the code.
(4)This paragraph does not apply to a code of audit practice prepared to replace an existing code of audit practice (but see paragraph 5).
Commencement Information
I3Sch. 6 para. 2 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I4Sch. 6 para. 2 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
3E+WThe Comptroller and Auditor General must keep each code of audit practice under review.
Commencement Information
I5Sch. 6 para. 3 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I6Sch. 6 para. 3 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
4(1)The Comptroller and Auditor General may prepare alterations to a code of audit practice.E+W
(2)Paragraph 1(5) applies to alterations to a code as it applies to a code.
(3)After preparing alterations to a code, the Comptroller and Auditor General must—
(a)publish the code as altered in draft, and
(b)send the code as altered to a Minister of the Crown, who must lay it before Parliament.
(4)If, within the 40-day period, either House of Parliament resolves not to approve the code as altered, it must not be published by the Comptroller and Auditor General.
(5)If no such resolution is made within that period, the Comptroller and Auditor General must publish the code as altered.
(6)A code published under sub-paragraph (3)(a) or (5) must show the alterations that are proposed to be made to it or (as the case may be) have been made to it in such manner as the Comptroller and Auditor General thinks appropriate.
Commencement Information
I7Sch. 6 para. 4 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I8Sch. 6 para. 4 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
5(1)The Comptroller and Auditor General may prepare a code of audit practice to replace a code published under paragraph 2(3) or sub-paragraph (7).E+W
(2)The Comptroller and Auditor General must—
(a)use reasonable endeavours to ensure that a code is published under sub-paragraph (7) to replace a code published under paragraph 2(3) or that sub-paragraph (“the original code”) before the end of 5 years beginning with the date on which the original code was so published, or
(b)if it does not prove possible to comply with paragraph (a), ensure that a code of the kind referred to in that paragraph is published under sub-paragraph (7) as soon as is reasonably practicable after the end of the period referred in that paragraph.
(3)Sub-paragraphs (1) and (2) apply regardless of whether the original code has been published with alterations under paragraph 4 in the meantime.
(4)A replacement code prepared to comply with sub-paragraph (2) need not make different provision from that made by the original code.
(5)After preparing a replacement code, the Comptroller and Auditor General must—
(a)publish it in draft, and
(b)send it to a Minister of the Crown, who must lay it before Parliament.
(6)If, within the 40-day period, either House of Parliament resolves not to approve the replacement code—
(a)the code must not be published by the Comptroller and Auditor General, and
(b)if the period of 5 years beginning with the date on which the original code was published under paragraph 2(3) or sub-paragraph (7) has expired, the Comptroller and Auditor General must prepare another replacement code.
(7)If no such resolution is made within that period, the Comptroller and Auditor General must publish the replacement code.
Commencement Information
I9Sch. 6 para. 5 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I10Sch. 6 para. 5 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
6(1)A code of audit practice may be published in such manner as the Comptroller and Auditor General thinks fit.E+W
(2)A code comes into force on the day on which it is published under paragraph 2(3) or 5(7) unless it specifies a different commencement date.
(3)Alterations to a code come into force on the day on which the code as altered is published under paragraph 4(5) unless it specifies a different commencement date for those alterations.
(4)A code may—
(a)specify different commencement dates for different purposes;
(b)include transitional provisions and savings.
(5)A code may, in particular, provide that all or part of an existing code of audit practice has effect until all or part of the new code comes into force.
Commencement Information
I11Sch. 6 para. 6 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I12Sch. 6 para. 6 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
7E+WA relevant authority must provide the Comptroller and Auditor General with the information that the Comptroller and Auditor General reasonably requires for the purposes of this Schedule.
Commencement Information
I13Sch. 6 para. 7 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I14Sch. 6 para. 7 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
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.E+W
(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.
Commencement Information
I15Sch. 6 para. 8 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I16Sch. 6 para. 8 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
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
I17Sch. 6 para. 9 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I18Sch. 6 para. 9 in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(f)
I19Sch. 6 para. 9 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
10(1)The duty imposed on the Comptroller and Auditor General by paragraph 1 includes a duty to prepare one or more codes of audit practice prescribing the way in which auditors of accounts of NHS foundation trusts are to carry out their functions in relation to such accounts.E+W
(2)This Schedule, apart from paragraph 1(2) and (3), paragraph 8 and this paragraph, applies in relation to a code relating to auditors of accounts of NHS foundation trusts as it applies in relation to a code relating to local auditors, subject to the following sub-paragraphs.
(3)Paragraph 1(4) is to be read as if the reference to “local auditors” were a reference to auditors of accounts of NHS foundation trusts.
(4)Paragraph 1(5) applies as if—
(a)it required the Comptroller and Auditor General to consult [F1NHS England] (as well as the other persons mentioned in that sub-paragraph), and
(b)paragraph (a) of that sub-paragraph required the Comptroller and Auditor General to consult such associations or representatives of NHS foundation trusts as the Comptroller and Auditor General thinks appropriate.
(5)Paragraph 7 is to be read as if the reference to “a relevant authority” were a reference to an NHS foundation trust.
(6)Paragraph 9(1) is to be read as if the reference to “the exercise by local auditors of their functions under this Act” were a reference to “the exercise by auditors of accounts of NHS foundation trusts of their functions in relation to such accounts”.
Textual Amendments
F1Words in Sch. 6 para. 10(4)(a) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 5 para. 101; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
Commencement Information
I20Sch. 6 para. 10 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I21Sch. 6 para. 10 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
11(1)In this Schedule “the 40-day period”, in relation to a code laid before Parliament, means the period of 40 days beginning with—E+W
(a)the day on which the code is laid, or
(b)if it is not laid before each House of Parliament on the same day, the later of the 2 days on which it is laid.
(2)In calculating that period, no account is to be taken of any period during which Parliament is dissolved or prorogued or during which both Houses are adjourned for more than 4 days.
Commencement Information
I22Sch. 6 para. 11 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I23Sch. 6 para. 11 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys