diff --git a/change_notes/2026-08-03-unused-local-function-false-positives.md b/change_notes/2026-08-03-unused-local-function-false-positives.md
new file mode 100644
index 000000000..0ca4f62c5
--- /dev/null
+++ b/change_notes/2026-08-03-unused-local-function-false-positives.md
@@ -0,0 +1,7 @@
+- `A0-1-3`, `RULE-0-2-4` - `UnusedLocalFunction.ql`:
+  - Improved call-use detection to consider both dynamic call graph targets and direct static call
+    targets.
+  - Excluded pure virtual functions from local-function reporting.
+  - This reduces false positives for:
+    - private members used in contexts where only static call targets are available, and
+    - private pure virtual interface contracts.
diff --git a/cpp/common/src/codingstandards/cpp/rules/unusedlocalfunction/UnusedLocalFunction.qll b/cpp/common/src/codingstandards/cpp/rules/unusedlocalfunction/UnusedLocalFunction.qll
index 39715e484..0ad6d2740 100644
--- a/cpp/common/src/codingstandards/cpp/rules/unusedlocalfunction/UnusedLocalFunction.qll
+++ b/cpp/common/src/codingstandards/cpp/rules/unusedlocalfunction/UnusedLocalFunction.qll
@@ -20,6 +20,15 @@ predicate overloadedFunctionIsCalled(Function unusedFunction) {
   exists(Function f | f = unusedFunction.getAnOverload() and f = getTarget(_))
 }
 
+/**
+ * Checks if `fn` has either a dynamic or static call target.
+ */
+predicate functionIsCalled(Function fn) {
+  fn = getTarget(_)
+  or
+  exists(FunctionCall staticCall | staticCall.getTarget() = fn)
+}
+
 /** Checks if a Function's address was taken. */
 predicate addressBeenTaken(Function unusedFunction) {
   exists(FunctionAccess fa | fa.getTarget() = unusedFunction)
@@ -37,29 +46,32 @@ class LocalFunction extends UnusedFunctions::UsableFunction {
   string localFunctionType;
 
   LocalFunction() {
-    this.(MemberFunction).isPrivate() and
-    localFunctionType = "Private member"
-    or
-    // A function in an anonymous namespace (which is deduced to have internal linkage)
-    this instanceof AnonymousNamespaceFunction and
-    not this instanceof MemberFunction and
-    localFunctionType = "Anonymous namespace"
-    or
-    // Class members in anonymous namespaces also have internal linkage.
-    this instanceof AnonymousNamespaceFunction and
-    this instanceof MemberFunction and
-    localFunctionType = "Anonymous namespace class member"
-    or
-    // Static functions with internal linkage
-    this.isStatic() and
-    // Member functions never have internal linkage
-    not this instanceof MemberFunction and
-    // Functions in anonymous namespaces automatically have the "static" specifier added by the
-    // extractor. We therefore excluded them from this case, and instead report them in the
-    // anonymous namespace, as we don't know whether the "static" specifier was explicitly
-    // provided by the user.
-    not this instanceof AnonymousNamespaceFunction and
-    localFunctionType = "Static"
+    not this instanceof PureVirtualFunction and
+    (
+      this.(MemberFunction).isPrivate() and
+      localFunctionType = "Private member"
+      or
+      // A function in an anonymous namespace (which is deduced to have internal linkage)
+      this instanceof AnonymousNamespaceFunction and
+      not this instanceof MemberFunction and
+      localFunctionType = "Anonymous namespace"
+      or
+      // Class members in anonymous namespaces also have internal linkage.
+      this instanceof AnonymousNamespaceFunction and
+      this instanceof MemberFunction and
+      localFunctionType = "Anonymous namespace class member"
+      or
+      // Static functions with internal linkage
+      this.isStatic() and
+      // Member functions never have internal linkage
+      not this instanceof MemberFunction and
+      // Functions in anonymous namespaces automatically have the "static" specifier added by the
+      // extractor. We therefore excluded them from this case, and instead report them in the
+      // anonymous namespace, as we don't know whether the "static" specifier was explicitly
+      // provided by the user.
+      not this instanceof AnonymousNamespaceFunction and
+      localFunctionType = "Static"
+    )
   }
 
   /** Gets the type of local function. */
@@ -74,7 +86,7 @@ module UnusedLocalFunction<UnusedLocalFunctionConfigSig Config> {
   query predicate problems(LocalFunction unusedLocalFunction, string message) {
     not isExcluded(unusedLocalFunction, Config::getQuery()) and
     // No static or dynamic call target for this function
-    not unusedLocalFunction = getTarget(_) and
+    not functionIsCalled(unusedLocalFunction) and
     // If this is a TemplateFunction or an instantiation of a template, then only report it as unused
     // if all other instantiations of the template are unused
     not exists(
@@ -88,7 +100,7 @@ module UnusedLocalFunction<UnusedLocalFunctionConfigSig Config> {
     |
       // There exists an instantiation which is called
       functionFromInstantiatedTemplate.isConstructedFrom(functionFromUninstantiatedTemplate) and
-      functionFromInstantiatedTemplate = getTarget(_)
+      functionIsCalled(functionFromInstantiatedTemplate)
     ) and
     // A function is defined as "used" if any one of the following holds true:
     // - It's an explicitly deleted functions e.g. =delete
diff --git a/cpp/common/test/rules/unusedlocalfunction/test.cpp b/cpp/common/test/rules/unusedlocalfunction/test.cpp
index 9ce37dcaa..c784990ab 100644
--- a/cpp/common/test/rules/unusedlocalfunction/test.cpp
+++ b/cpp/common/test/rules/unusedlocalfunction/test.cpp
@@ -157,4 +157,44 @@ class C3 {
 public:
   void f() {} // COMPLIANT - public external linkage
 };
-} // namespace N1
\ No newline at end of file
+} // namespace N1
+
+class UsedFromFriendContext {
+  friend class FriendCaller;
+
+private:
+  static void create() {} // COMPLIANT - called from a friend.
+  void open() {}          // COMPLIANT - called from a friend.
+};
+
+class FriendCaller {
+public:
+  void use() {
+    UsedFromFriendContext::create();
+    UsedFromFriendContext ctx;
+    ctx.open();
+  }
+};
+
+void test_friend_calls() {
+  FriendCaller caller;
+  caller.use();
+}
+
+class PureVirtualBase {
+public:
+  void callImpl() { impl(); }
+
+private:
+  virtual void impl() = 0; // COMPLIANT - pure virtual contract.
+};
+
+class PureVirtualDerived : public PureVirtualBase {
+private:
+  void impl() override {}
+};
+
+void test_pure_virtual_private_member() {
+  PureVirtualDerived derived;
+  derived.callImpl();
+}
\ No newline at end of file