Local Audit and Accountability Act 2014 (c. 2)

SCHEDULES

SCHEDULE 6 E+W Codes of audit practice and guidance

Guidance E+W

9 (1) The Comptroller and Auditor General may issue guidance as to the exercise by local auditors of their functions under this Act. E+W

(2) Guidance under this paragraph may, in particular, explain or supplement the provisions of a code of practice under this Schedule.

Commencement Information

I1 Sch. 6 para. 9 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)

I2 Sch. 6 para. 9 in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(f)

I3 Sch. 6 para. 9 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)