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it must not be published by the Comptroller and Auditor General, and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).