{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-6/paragraph-4",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-6/paragraph-4.json",
  "legislation": "ukpga/2014/2",
  "legislation_title": "Local Audit and Accountability Act 2014",
  "legislation_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014",
  "path": "schedule/6/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) The Comptroller and Auditor General may prepare alterations to a code of audit practice.\n(2) Paragraph 1(5) applies to alterations to a code as it applies to a code.\n(3) After preparing alterations to a code, the Comptroller and Auditor General must—\n(a) publish the code as altered in draft, and\n(b) send the code as altered to a Minister of the Crown, who must lay it before Parliament.\n(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If, within the 40-day period, either House of Parliament resolves not to approve the code as altered, it must not be published by the Comptroller and Auditor General.\n(5) If no such resolution is made within that period, the Comptroller and Auditor General must publish the code as altered.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 4 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
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      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
    {
      "type": "substituted for Sch. 6 para. 1(1)",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    },
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/6/paragraph/4",
    "retrieved_at": "2026-10-29T09:07:55.780103+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."
}