Commentary Part 5 – Conduct of Local Audit Paragraph 4: Alteration of code
68.This paragraph enables the Comptroller and Auditor General to prepare alterations to a code. The same consultation, publication in draft and Parliamentary approval processes apply to an altered code as for any code. If an altered code is not resolved against by Parliament, the Comptroller and Auditor General must publish it clearly showing where the alterations have been made.