Source: http://www.legislation.gov.uk/ukpga/2014/2/schedule/6
Timestamp: 2018-11-17 22:59:31
Document Index: 272957361

Matched Legal Cases: ['art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2']

Local Audit and Accountability Act 2014, SCHEDULE 6 is up to date with all changes known to be in force on or before 17 November 2018. 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.
SCHEDULE 6E+WCodes of audit practice and guidance
Procedure for codeE+W
I3Sch. 6 para. 2 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I4Sch. 6 para. 2 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)
Duty to keep code under reviewE+W
3The Comptroller and Auditor General must keep each code of audit practice under review.
I5Sch. 6 para. 3 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I6Sch. 6 para. 3 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)
Alteration of codeE+W
4(1)The Comptroller and Auditor General may prepare alterations to a code of audit practice.E+W
(2)Paragraph 1(5) applies to alterations to a code as it applies to a code.
(3)After preparing alterations to a code, the Comptroller and Auditor General must—
(a)publish the code as altered in draft, and
(b)send the code as altered to a Minister of the Crown, who must lay it before Parliament.
(4)If, within the 40-day period, either House of Parliament resolves not to approve the code as altered, it must not be published by the Comptroller and Auditor General.
(5)If no such resolution is made within that period, the Comptroller and Auditor General must publish the code as altered.
(6)A code published under sub-paragraph (3)(a) or (5) must show the alterations that are proposed to be made to it or (as the case may be) have been made to it in such manner as the Comptroller and Auditor General thinks appropriate.
I7Sch. 6 para. 4 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I8Sch. 6 para. 4 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)
Replacement of codeE+W
5(1)The Comptroller and Auditor General may prepare a code of audit practice to replace a code published under paragraph 2(3) or sub-paragraph (7).E+W
(a)use reasonable endeavours to ensure that a code is published under sub-paragraph (7) to replace a code published under paragraph 2(3) or that sub-paragraph (“the original code”) before the end of 5 years beginning with the date on which the original code was so published, or
(b)if it does not prove possible to comply with paragraph (a), ensure that a code of the kind referred to in that paragraph is published under sub-paragraph (7) as soon as is reasonably practicable after the end of the period referred in that paragraph.
(3)Sub-paragraphs (1) and (2) apply regardless of whether the original code has been published with alterations under paragraph 4 in the meantime.
(4)A replacement code prepared to comply with sub-paragraph (2) need not make different provision from that made by the original code.
(5)After preparing a replacement code, the Comptroller and Auditor General must—
(6)If, within the 40-day period, either House of Parliament resolves not to approve the replacement code—
(a)the code must not be published by the Comptroller and Auditor General, and
(b)if the period of 5 years beginning with the date on which the original code was published under paragraph 2(3) or sub-paragraph (7) has expired, the Comptroller and Auditor General must prepare another replacement code.
(7)If no such resolution is made within that period, the Comptroller and Auditor General must publish the replacement code.
I9Sch. 6 para. 5 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I10Sch. 6 para. 5 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)
I11Sch. 6 para. 6 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I12Sch. 6 para. 6 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)
Assistance from relevant authorityE+W
7A relevant authority must provide the Comptroller and Auditor General with the information that the Comptroller and Auditor General reasonably requires for the purposes of this Schedule.
I13Sch. 6 para. 7 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I14Sch. 6 para. 7 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)
Saving for codes of practice under Audit Commission Act 1998E+W
I15Sch. 6 para. 8 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I16Sch. 6 para. 8 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)
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.
I17Sch. 6 para. 9 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I18Sch. 6 para. 9 in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(f)
I19Sch. 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)
Application to auditors of NHS foundation trustsE+W
10(1)The duty imposed on the Comptroller and Auditor General by paragraph 1 includes a duty to prepare one or more codes of audit practice prescribing the way in which auditors of accounts of NHS foundation trusts are to carry out their functions in relation to such accounts.E+W
(2)This Schedule, apart from paragraph 1(2) and (3), paragraph 8 and this paragraph, applies in relation to a code relating to auditors of accounts of NHS foundation trusts as it applies in relation to a code relating to local auditors, subject to the following sub-paragraphs.
(3)Paragraph 1(4) is to be read as if the reference to “local auditors” were a reference to auditors of accounts of NHS foundation trusts.
(4)Paragraph 1(5) applies as if—
(a)it required the Comptroller and Auditor General to consult Monitor (as well as the other persons mentioned in that sub-paragraph), and
(b)paragraph (a) of that sub-paragraph required the Comptroller and Auditor General to consult such associations or representatives of NHS foundation trusts as the Comptroller and Auditor General thinks appropriate.
(5)Paragraph 7 is to be read as if the reference to “a relevant authority” were a reference to an NHS foundation trust.
(6)Paragraph 9(1) is to be read as if the reference to “the exercise by local auditors of their functions under this Act” were a reference to “the exercise by auditors of accounts of NHS foundation trusts of their functions in relation to such accounts”.
I20Sch. 6 para. 10 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I21Sch. 6 para. 10 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)
Meaning of “40-day period”E+W
11(1)In this Schedule “the 40-day period”, in relation to a code laid before Parliament, means the period of 40 days beginning with—E+W
(a)the day on which the code is laid, or
(b)if it is not laid before each House of Parliament on the same day, the later of the 2 days on which it is laid.
(2)In calculating that period, no account is to be taken of any period during which Parliament is dissolved or prorogued or during which both Houses are adjourned for more than 4 days.
I22Sch. 6 para. 11 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I23Sch. 6 para. 11 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)