http://www.legislation.gov.uk/ukpga/2009/20/section/48Local 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 Database2026-04-13Expert Participation2026-03-10 Part 2Local authorities: governance and auditChapter 3Audit of entities connected with local authorities<Emphasis>Public interest reports</Emphasis>Consideration of report by entity481Where a report is made under section 45 in relation to an entity, the report must be considered—ain the case of a company, at a general meeting of the company (to be called by the directors under section 302 of the Companies Act 2006 (c. 46));bin the case of a limited liability partnership, at a meeting of the members of the partnership;cin the case of a registered society , at a meeting of the society in accordance with the rules of the society.2The meeting must be held before the end of the period of one month starting with the day on which the report is sent to it.3The notice of the meeting must include a copy of the report.4At the meeting the entity must decide—awhether the report requires it to take any action, andbif so, what.5The entity must notify the local authority with which it is connected of—aits decision under subsection (4)(a), andbany decision under subsection (4)(b).6If under subsection (4)(a) the entity decides that the report does not require it to take any action, the notification under subsection (5)(a) must give reasons for that decision.7The person who made the report may extend the period of one month mentioned in subsection (2) if satisfied that it is reasonable to do so to allow the entity to comply with its duties under this section.8A period may be extended under subsection (7) more than once.9This section does not affect any duties (so far as they relate to the subject-matter of a report) imposed by or under any other enactment.Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), Sch. 4 para. 149 (with Sch. 5)