Part 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.