SCHEDULES
SCHEDULE 6Codes of audit practice and guidance
Saving for codes of practice under Audit Commission Act 1998
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.
(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.