# Local Democracy, Economic Development and Construction Act 2009, Section 40: Exclusions

Extent: E+W
Status: prospective

(1) The Auditor General for Wales may not make an appointment under this Chapter in relation to an entity for a financial year if, by virtue of this section, the entity is exempt from audit for that year.
(2) A company is exempt from audit under this Chapter for a financial year if it appears to the Auditor General for Wales that, for the purposes of Part 16 of the Companies Act 2006 (c. 46), the company is or will be exempt from audit under that Part for that year.
(3) A limited liability partnership is exempt from audit under this Chapter for a financial year if it appears to the Auditor General for Wales that, for the purposes of Part 16 of the Companies Act 2006 (as that Part applies to limited liability partnerships), the partnership is or will be exempt from audit under that Part for that year.
(4) A registered society is exempt from audit under this Chapter for a financial year if it appears to the Auditor General for Wales that —
(a) the society is a small society (within the meaning of Part 7 of the Co-operative and Community Benefit Societies Act 2014) for that year, or
(b) section 83 of that Act (duty to appoint auditors) does not apply to the society for that year because of a resolution under section 84 of that Act (power to disapply auditing requirements).
(5) Subsection (1) does not apply if the entity requests the Auditor General for Wales to make the appointment.

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Source: https://www.legislation.gov.uk/ukpga/2009/20/section/40 (the official version)
Page: https://openlegislation.uk/local-democracy-economic-development-and-construction-act-2009/section-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.