147 Accounts required to be audited under Companies Act
Charities Act 2011 (2011 c 25) | Legislation

147  Accounts required to be audited under Companies Act

(1)     Nothing in sections 144 to 146 applies in relation to the accounts of a charitable company for a financial year if those accounts are required to be audited in accordance with Part 16 of the Companies Act 2006 (“Part 16 accounts”).

(2)     In the case of a charitable company, the Commission may by order require that the condition and Part 16 accounts of the company for such period

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