SCHEDULES
SCHEDULE 6Codes of audit practice and guidance
Procedure for code
I1I22
1
After preparing a code of audit practice, the Comptroller and Auditor General must—
a
publish it in draft, and
b
send it to a Minister of the Crown, who must lay it before Parliament.
2
If, within the 40-day period, either House of Parliament resolves not to approve the code—
a
it must not be published by the Comptroller and Auditor General, and
b
the Comptroller and Auditor General must prepare another code.
3
If no such resolution is made within that period, the Comptroller and Auditor General must publish the code.
4
This paragraph does not apply to a code of audit practice prepared to replace an existing code of audit practice (but see paragraph 5).