Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Paragraph 1
Timeline of Changes
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.
Status:
Point in time view as at 18/03/2022.
Changes to legislation:
Local Audit and Accountability Act 2014, Paragraph 1 is up to date with all changes known to be in force on or before 06 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.
Changes to Legislation
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.
This section has no associated Explanatory Notes
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.
Back to top