Article 5 Code of audit practiceC1

Northern Ireland

(1)

The F1... local government auditor shall prepare, and keep under review, a code of audit practice prescribing the way in which F2the functions of the local government auditor under this Part are to be carried out .

(2)

The code shall embody what appears to the F3... local government auditor to be the best professional practice with respect to the standards, procedures and techniques to be adopted by F4the local government auditor .

(3)

The code does not come into force until approved by a resolution of the Assembly, and its continuation in force is subject to its being so approved at intervals of not more than five years.

(4)

Paragraph (3) does not preclude alterations to the code being made by the F5... local government auditor in the intervals between its being approved in accordance with that paragraph.

(5)

The ... local government auditor shall send copies of the code, and of any alterations made to the code, to the Department.

(6)

The ... local government auditor shall publish the code as for the time being in force.

(7)

The Department shall lay before the Assembly the code as for the time being in force.

(8)

Before preparing or altering the code, the F6... local government auditor shall consult district councils and—

(a)

such associations or bodies representative of district councils;

(b)

such associations or bodies representative of officers of councils;

(c)

such bodies of accountants; and

(d)

such other bodies or persons,

as appear to him to be appropriate.

Annotations

Textual amendments

F1: Word in art. 5(1) repealed (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 2(2)(a), Sch. 10 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
F2: Words in art. 5(1) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 2(2)(b) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
F3: Word in art. 5(2) repealed (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 2(3)(a), Sch. 10 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
F4: Words in art. 5(2) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 2(3)(b) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
F5: Word in art. 5(4)(5)(6) repealed (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 2(4), Sch. 10 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
F6: Word in art. 5(8) repealed (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 2(4), Sch. 10 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1

Modifications

C1: Art. 5 modified (1.4.2015) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 102(a), 129 (with s. 124(4)); S.R. 2015/209, art. 2, Sch. 1