Commentary Part 5 – Conduct of Local Audit Paragraph 5: Replacement of code
69.This paragraph requires the Comptroller and Auditor General to prepare a replacement code at least every five years and enables him/her to do so more frequently. This means that the code will be reviewed at least every five years, but can be done more frequently should major changes be needed. Because it is not within the Comptroller and Auditor General’s control to ensure that a replacement code is published within five years of the existing code being published, the duty is on the Comptroller and Auditor General to use “reasonable endeavours” to ensure a code is published before the end of the five years. If this is not possible, the Comptroller and Auditor General must ensure that a code is published as soon as reasonably practicable. This ensures Parliamentary oversight of the code at least every five years.