The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2019
This Order provides that ILF Scotland, being a company with a registered office in Scotland, is to have its accounts audited by the Auditor General for Scotland. This means that in terms of section 475 of the Companies Act 2006 this company will be exempt from the auditing of company accounts requirements of Part 16 of that Act. ILF Scotland is a non-profit making public sector company, which appears to Scottish Ministers in terms of section 483(2) of that Act to carry out functions of a public nature and is funded by bodies audited by the Auditor General for Scotland.