{
  "url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/section-93",
  "json_url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/section-93.json",
  "legislation": "ukpga/2026/23",
  "legislation_title": "English Devolution and Community Empowerment Act 2026",
  "legislation_url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026",
  "path": "section/93",
  "kind": "section",
  "number": "93",
  "heading": "Code of audit practice",
  "text": "(1) In the Local Audit and Accountability Act 2014, paragraph 1 of Schedule 6 (preparation of code of audit practice) is amended as follows.\n(2) For sub-paragraph (1) substitute—\n“(1) The Local Audit Office must prepare one or more codes of audit practice.\n(1A) A code—\n(a) must prescribe the auditing standards that are to be applied in the carrying out of audits under this Act, and\n(b) may impose other requirements as to the way in which local auditors carry out their functions under this Act.”\n(3) In sub-paragraph (2), for “Comptroller and Auditor General” substitute “Office”.\n(4) For sub-paragraph (4) substitute—\n“(4) A code may prescribe auditing standards or impose other requirements by—\n(a) setting out, or referring to, standards or requirements formulated by the Office, or\n(b) adopting, with or without modification, standards or requirements formulated by another body;\nand any reference in a code to a standard or requirement set out elsewhere may be to that standard or requirement as amended or replaced in the future.”\n(5) For sub-paragraph (5) substitute—\n“(5) Before preparing a code, the Office must consult—\n(a) the Comptroller and Auditor General,\n(b) such associations or representatives of relevant authorities as the Office considers appropriate,\n(c) registered local audit providers,\n(d) the Secretary of State,\n(e) the Treasury,\n(f) any external registration body, and\n(g) such other persons as the Office considers appropriate.”\n(6) A code that has effect as a code of audit practice under the Local Audit and Accountability Act 2014 when this section comes into force continues to have effect until (and except so far as) superseded by a code of audit practice prepared in accordance with Schedule 6 to that Act as amended by this Act.\n(7) Guidance that has effect under paragraph 9 of Schedule 6 to that Act when this section comes into force continues to have effect until (and except so far as)—\n(a) superseded by guidance prepared in accordance with that paragraph as amended by this Act, or\n(b) revoked by the Office.",
  "extent": "E+W",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 93 not in force at Royal Assent, see s. 108(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/23/section/93",
    "retrieved_at": "2026-11-05T03:43:57.197615+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}