(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
(ii) paragraph 18 of Schedule 8 to the Government of Wales Act 2006;
(b) are accounts -
(i) in relation to which section 21 of the Public Finance and Accountability (Scotland) Act 2000 (asp 1) (audit of accounts: Auditor General for Scotland) applies, or
(ii) that are subject to audit by the Auditor General for Scotland by virtue of an order under section 483 (Scottish public sector companies: audit by Auditor General for Scotland); or
(c) are subject to audit by the Comptroller and Auditor General for Northern Ireland by virtue of an order
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