Modifications etc. (not altering text)
C1Pt. II: Power to apply conferred (31.8.2000) by 1997 c. 25, s. 59D(4)(b) (as inserted (31.8.2000) by 1999 c. 22, s. 83(2) (with Sch. 14 para. 7(2)); S.I. 2000/1920, art. 3(b))
Pt. II (ss. 2-32) applied (with modifications) (1.4.2001) by S.I. 2001/734, art. 2
Pt. II (ss. 2-32) modified (1.4.2001) by S.I. 2001/734, art. 3
C2Pt. II modified (5.3.2008) by The Cheshire (Structural Changes) Order 2008 (S.I. 2008/634), arts. 1, 9(9)(a)
C3Pt. II modified (28.3.2008) by The Bedfordshire (Structural Changes) Order 2008 (S.I. 2008/907), arts. 1, 20(7)(a)
(1)The Commission shall prepare, and keep under review, a code of audit practice prescribing the way in which auditors are to carry out their functions under this Act.
(2)A different code may be prepared with respect to the audit of the accounts of health service bodies as compared with the code applicable to the accounts of other bodies.
(3)A code prepared under this section shall embody what appears to the Commission to be the best professional practice with respect to the standards, procedures and techniques to be adopted by auditors.
(4)A code does not come into force until approved by a resolution of each House of Parliament, and its continuation in force is subject to its being so approved at intervals of not more than five years.
(5)Subsection (4) does not preclude alterations to a code being made by the Commission in the intervals between its being approved in accordance with that subsection.
(6)The Commission shall send copies of any code prepared under this section, and of any alterations made to such a code, to the Secretary of State who shall lay them before Parliament; and the Commission shall from time to time publish any such code as for the time being in force.
(7)Before preparing or altering a code applicable to any accounts, the Commission shall consult—
(a)if the accounts are or include those of health service bodies, F1... such organisations connected with the health service as appear to the Commission to be concerned;
(b)if the accounts are or include those of other bodies, F2... such associations of local authorities as appear to the Commission to be concerned; and
(c)in any case, [F3the National Assembly for Wales [F4, the Care Quality Commission] and] such bodies of accountants as appear to the Commission to be appropriate.
[F5(8)The Commission must obtain the agreement of [F6the Care Quality Commission] before preparing or altering provisions of a code which—
(a)are applicable to accounts which are or include accounts of health service bodies; and
(b)concern the function under section 5(1)(e).]
Textual Amendments
F1Words in s. 4(7)(a) repealed (1.4.2009) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 5 para. 64(2)(a), Sch. 15 Pt. 1; S.I. 2009/462, art. 2(1), Sch. 1 paras. 35(x)36
F2Words in s. 4(7)(b) repealed (1.4.2009) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 5 para. 64(2)(b), Sch. 15 Pt. 1; S.I. 2009/462, art. 2(1), Sch. 1 paras. 35(x)36
F3Words in s. 4(7)(c) inserted (1.4.2004) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), s. 199(1)(4), Sch. 9 para. 12(2)(c); S.I. 2004/759, art. 9
F4Words in s. 4(7)(c) inserted (1.4.2009) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 5 para. 64(2)(c); S.I. 2009/462, art. 2(1), Sch. 1 para. 35(x)
F5S. 4(8) inserted (1.4.2004) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), s. 199(1)(4), Sch. 9 para. 12(3); S.I. 2004/759, art. 9
F6Words in s. 4(8) substituted (1.4.2009) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 5 para. 64(3); S.I. 2009/462, art. 2(1), Sch. 1 para. 35(x)
Modifications etc. (not altering text)
C4S. 4(3)-(6) extended (27.9.1999 subject to art. 3(2)(b) of S.I. 1999/2169 and otherwise 1.10.1999) by 1999 c. 27, s. 8(3); S.I. 1999/2169, art. 3(2), Sch. 2; S.I. 1999/2815, art. 2