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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.

NOTES
Initial Commencement
Specified date

Specified date: 14 March 2012: see s 355.
Accounting91 Reporting & Accounting Requirements for Charities95 Accounting Standards93 Company Law & Business Entities92 Companies & Corporate Bodies92 Company Accounts91 Charities Accounts91 Charitable Trusts & Institutions95 Auditing96 Charities91

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