SCHEDULES

SCHEDULE 6Codes of audit practice and guidance

Saving for codes of practice under Audit Commission Act 1998

I1I28

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.