C1Part 8Charity accounts, reports and returns
CHAPTER 3Audit or examination of accounts
Exempt and excepted charities
161Excepted charities
1
Nothing in sections 144 to 146 (audit or examination of individual accounts) applies to any charity which—
a
falls within section 30(2)(d) (whether or not it also falls within section 30(2)(b) or (c)), and
b
is not registered.
2
Except in accordance with subsections (3) and (4), nothing in—
a
section 154 or 155 (regulations relating to audits and examinations), or
b
section 156 or 157 (duty of auditors etc. to report matters to Commission),
applies to a charity mentioned in subsection (1).
3
Sections 154 to 157 apply to a charity mentioned in subsection (1) which is also—
a
an English NHS charity (as defined in section 149), or
b
a Welsh NHS charity (as defined in section 150).
4
Sections 156 and 157 apply in accordance with section 160(2) to a charity mentioned in subsection (1) which is also an exempt charity.
Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41