# Local Audit and Accountability Act 2014, Paragraph 6


(1) A code of audit practice may be published in such manner as the Comptroller and Auditor General thinks fit.
(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.
(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.
(4) A code may—
(a) specify different commencement dates for different purposes;
(b) include transitional provisions and savings.
(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.

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