# English Devolution and Community Empowerment Act 2026, Paragraph 28

Extent: E+W
Status: prospective

(1) Schedule 6 (codes of audit practice and guidance) is amended as follows.
(2) In paragraph 2—
(a) in sub-paragraph (1), for “Comptroller and Auditor General” substitute “Local Audit Office”;
(b) in sub-paragraphs (2)(a) and (b) and (3), for “Comptroller and Auditor General” substitute “Office”.
(3) In paragraph 3, for “Comptroller and Auditor General” substitute “Local Audit Office”.
(4) In paragraph 4—
(a) in sub-paragraph (1), for “Comptroller and Auditor General” substitute “Local Audit Office”;
(b) in sub-paragraphs (3), (4), (5) and (6), for “Comptroller and Auditor General” substitute “Office”.
(5) In paragraph 5—
(a) in sub-paragraph (1), for “Comptroller and Auditor General” substitute “Local Audit Office”;
(b) in sub-paragraphs (2), (5), (6) and (7), for “Comptroller and Auditor General”, in each place it occurs, substitute “Office”.
(6) In paragraph 6(1), for “Comptroller and Auditor General” substitute “Local Audit Office”.
(7) In paragraph 7, for “Comptroller and Auditor General”—
(a) in the first place it occurs, substitute “Local Audit Office”;
(b) in the second place it occurs, substitute “Office”.
(8) Omit paragraph 8 and the preceding italic heading.
(9) In paragraph 9(1), for “Comptroller and Auditor General” substitute “Local Audit Office”.
(10) In paragraph 10—
(a) in sub-paragraph (1), for “Comptroller and Auditor General” substitute “Local Audit Office”;
(b) in sub-paragraph (4), for “Comptroller and Auditor General”, in each place it occurs, substitute “Office”.

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Source: https://www.legislation.gov.uk/ukpga/2026/23/schedule/36/paragraph/28 (the official version)
Page: https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/schedule-36/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.