(3) An ordinary local public body as stipulated in paragraph 1 of Article 252-41: a demand under paragraph 6 of Article 199
(4) An ordinary local public body as stipulated in paragraph 1 of Article 252-42: a demand under paragraph 7 of Article 199
(5) An ordinary local public body as stipulated in paragraph 1 of Article 252-43: a request under paragraph 1 of Article 242
(Persons Eligible to Conclude An External Audit Contract)
Article 252-28.
A person with whom an ordinary local public body may conclude an external audit contract shall be a person with a gold discernment of the management of local public finance, business administration or other administrative operations, who meets any of the following conditions.
(1) Lawyer (including a person qualified as a lawyer)
(2) Certified public accountant (including a person qualified as a certified public accountant)
(3) A person who has been engaged in administrative affairs relating to audit in an administrative agency of the state or in administrative affairs relating to audit or finance in an ordinary local public body, who is determined by Cabinet Order to have a thorough practical knowledge of audit.
2.
Notwithstanding the provisions of the preceding paragraph, an ordinary local public body may, if it is deemed necessary for the smooth conclusion of an external audit contract or to secure the proper execution of the contract, conclude an external audit contract with a tax accountants (including a person qualified as a tax accountant) who has a thorough practical knowledge of audit as stipulated in the preceding paragraph.
3.
Notwithstanding the provisions of the preceding two paragraphs, an ordinary local public body shall not conclude an external audit contract with a person who meets any one of the following conditions.
(1) A person who has been declared incompetent or quasi-incompetent
(2) A person who has been sentenced to imprisonment, when less than three years have passed since the end of the prison sentence or the end of the suspended sentence
(3) A bankrupt who has not been reinstated
(4) A person who has been subject to a disciplinary dismissal in accordance with The National Public Servant Law (Law No.120, 1947) or The Local Public Servant Law, when less than three years have passed since the time of the said disciplinary action
