Part I The Audit Commission

• 1 The Audit Commission

Part II Accounts and Audit of Public Bodies

Audit of accounts

• 2 Required audit of accounts
• 3 Appointment of auditors
• 4 Code of audit practice
• 5 General duties of auditors
• 6 Auditors' right to documents and information
• 7 Fees for audit

Auditors' reports and recommendations

• 8 Immediate and other reports in public interest
• 9 General report
• 10 Transmission and consideration of section 8 reports
• 11 Consideration of reports or recommendations
• 12 Publicity for meetings under section 11
• 13 Additional publicity for immediate reports

Public inspection etc and action by the auditor

• 14 Inspection of statements of accounts and auditors' reports
• 15 Inspection of documents and questions at audit
• 16 Right to make objections at audit
• 17 Declaration that item of account is unlawful
• 18 Recovery of amount not accounted for etc

Prevention of unlawful expenditure etc

• 19 Health service bodies: referral to Secretary of State
• 20 Other bodies: prohibition orders
• 21 Restriction on power to issue prohibition orders
• 22 Effect of and appeals against prohibition orders
• 23 Loss etc caused by prohibition orders
• 24 Power of auditor to apply for judicial review

Miscellaneous

• 25 Extraordinary audit
• 26 Audit of accounts of officers
• 27 Accounts and audit regulations
• 28 Certification of claims, returns etc
• 29 Agreed audit of accounts
• 30 Passenger Transport Executives
• 31 Companies related to Passenger Transport Executives
• 32 Documents relating to police authorities etc

Part III Studies, Performance Standards and Other Functions

Studies and related functions

• 33 Studies for improving economy etc in services
• 34 Reports on impact of statutory provisions etc
• 35 Studies at request of bodies subject to audit
• 36 Studies at request of educational bodies
• 37 Social services studies for Secretary of State
• 38 Benefit administration studies for Secretary of State
• 39 Social security references and reports to Secretary of State
• 40 Studies relating to registered social landlords
• 41 Provisions supplementary to section 40
• 42 Consultancy services relating to audit of accounts of registered social landlords
• 43 Sections 40 to 42: interpretation

Performance standards of local authorities etc

• 44 Publication of information as to standards of performance
• 45 Permitted methods of publishing information under section 44
• 46 Directions under section 44
• 47 Application to parish and community councils and charter trustees

Part IV General

Information etc

• 48 Provision of information and documents to Commission
• 49 Restriction on disclosure of information
• 50 Supply of benefit information to Commission
• 51 Publication of information by the Commission

Supplementary

• 52 Orders and regulations
• 53 Interpretation
• 54 Consequential amendments, transitionals and repeals
• 55 Short title, commencement and extent

• SCHEDULE 1 The Audit Commission
• SCHEDULE 2 Accounts Subject to Audit
• SCHEDULE 3 Consequential Amendments
• SCHEDULE 4 Transitional Provisions, Savings etc
• SCHEDULE 5 Repeals and Revocation