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Local Audit and Accountability Act 2014

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Changes over time for: Cross Heading: Publication of code

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Point in time view as at 18/03/2022.

Changes to legislation:

Local Audit and Accountability Act 2014, Cross Heading: Publication of code is up to date with all changes known to be in force on or before 10 November 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. Help about Changes to Legislation

Publication of codeE+W

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

I1Sch. 6 para. 6 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

I2Sch. 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)

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