482 Non-profit-making companies subject to public sector audit
482 Non-profit-making companies subject to public sector audit
Companies Act 2006 | Legislation

(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