# Local Audit and Accountability Act 2014, Paragraph 2


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(a) it must not be published by the Comptroller and Auditor General, and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

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.