{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-6/paragraph-6",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-6/paragraph-6.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/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) A code of audit practice may be published in such manner as the Comptroller and Auditor General thinks fit.\n(2) A code comes into force on the day on which it is published under paragraph 2(3) or 5(7) unless it specifies a different commencement date.\n(3) Alterations to a code come into force on the day on which the code as altered is published under paragraph 4(5) unless it specifies a different commencement date for those alterations.\n(4) A code may—\n(a) specify different commencement dates for different purposes;\n(b) include transitional provisions and savings.\n(5) A code may, in particular, provide that all or part of an existing code of audit practice has effect until all or part of the new code comes into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 6 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. 6 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": [
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      "type": "substituted",
      "affecting": "ukpga/2026/23",
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      "affecting_title": "English Devolution and Community Empowerment Act 2026"
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    {
      "type": "substituted for Sch. 6 para. 1(1)",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/6/paragraph/6",
    "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."
}