This section has no associated Explanatory Notes
3(1)The Comptroller and Auditor General may provide services that are not within sub-paragraph (2) only with NAO's approval.U.K.
(2)The services within this sub-paragraph are services provided by the Comptroller and Auditor General—
(a)to NAO by virtue of Schedule 2 to this Act,
(b)that are part of, or are incidental to, the Comptroller and Auditor General's functions under the following Acts—
(i)the Exchequer and Audit Departments Act 1866,
(ii)the Exchequer and Audit Departments Act 1921,
(iii)the National Loans Act 1968,
(iv)the National Audit Act 1983, and
(v)the Government Resources and Accounts Act 2000, or
(c)that consist of, or are incidental to, an audit, examination or inspection that the Comptroller and Auditor General is required or authorised to carry out by a statutory provision, other than section 1226 of the Companies Act 2006 (eligibility for appointment as a statutory auditor) and any provision of this Part of this Act.
(3)If NAO approves the provision of any services under sub-paragraph (1), it is for NAO to determine the maximum amount of resources that the Comptroller and Auditor General may require for the services for the purposes of paragraph 2(1).
(4)In this Schedule “NAO-approved services” means services provided with NAO's approval under sub-paragraph (1).