# Local Audit and Accountability Act 2014, Paragraph 9


(1) The Comptroller and Auditor General may issue guidance as to the exercise by local auditors of their functions under this Act.
(2) Guidance under this paragraph may, in particular, explain or supplement the provisions of a code of practice under this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/6/paragraph/9 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-6/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.