Part 2Local authorities: governance and audit
Chapter 3Audit of entities connected with local authorities
Auditors
41Eligibility for appointment
1
A person appointed under this Chapter may be—
a
a member of staff of the appointing audit authority;
b
an individual who is not a member of staff of that authority;
c
a firm.
2
The following may not be appointed under this Chapter in relation to an entity—
a
an individual or firm who for the purposes of section 1212 of the Companies Act 2006 (c. 46) is not eligible for appointment as a statutory auditor, or
b
an individual or firm who by virtue of section 1214 of that Act (independence requirement) may not act as statutory auditor in relation to that entity.
3
In this section “firm” means any entity, whether or not a legal person, which is not an individual, and includes a body corporate, a corporation sole and a partnership or other unincorporated association.