(1) The requirements of this Part as to audit of accounts do not apply to a company for a financial year if it is non-profit-making and its accounts—
[(a) are subject to audit by the Comptroller and Auditor General by virtue of an order under section 25(6) of the Government Resources and Accounts Act 2000;
(ab) are subject to audit by the Auditor General for Wales by virtue of—
(i) an order under section 144 of the Government of Wales Act 1998, or
(ii) paragraph 18 of Schedule
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