http://www.legislation.gov.uk/ukpga/2009/20/section/41Local Democracy, Economic Development and Construction Act 2009An Act to make provision for the purposes of promoting public involvement in relation to local authorities and other public authorities; to make provision about bodies representing the interests of tenants; to make provision about local freedoms and honorary titles; to make provision about the procedures of local authorities, their powers relating to insurance and the audit of entities connected with them; to establish the Local Government Boundary Commission for England and to make provision relating to local government boundary and electoral change; to make provision about local and regional development; to amend the law relating to construction contracts; and for connected purposes.texttext/xmlenStatute Law Database2026-07-24Expert Participation2026-07-15 Part 2Local authorities: governance and auditChapter 3Audit of entities connected with local authorities<Emphasis>Auditors</Emphasis>Eligibility for appointment411A person appointed under this Chapter may be—aa member of staff of the Auditor General for Wales;ban individual who is not a member of staff of the Auditor General for Wales;ca firm.2The following may not be appointed under this Chapter in relation to an entity—aan 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, orban 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.3In 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.Words in s. 41(1)(b) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 103(b); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)Words in s. 41(1)(a) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 103(a); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)