The legal position of the heads of regional courts of audit is specifically regulated. There are, for example, strict conditions relating to incompatibility that stipulate that they may not belong to a parliament or local council and that they had not been a member of a federal or regional government in the last few years prior to their election. In addition, no member of a regional court of audit may be involved in the management and administration of commercial undertakings or undertakings subject to audit by the regional court of audit.