# Local Government, Planning and Land Act 1980, Paragraph 11

Extent: E+W+S

(1) The accounts and statements of accounts of a corporation to which paragraph 10B does not apply shall be audited by an auditor to be appointed annually by the Secretary of State in relation to the corporation.
(2) A person shall not be appointed under sub-paragraph (1) unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.
(3) A person shall not be qualified for appointment under sub-paragraph (1) above if the person is—
(a) a member, officer or servant of the corporation, ; or
(b) a partner of, or employed by, a member, officer or servant of the corporation, or
(c) a body corporate of which a member, officer or servant of the corporation is a director or officer.

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Source: https://www.legislation.gov.uk/ukpga/1980/65/schedule/31/paragraph/11 (the official version)
Page: https://openlegislation.uk/local-government-planning-and-land-act-1980/schedule-31/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.