Answers found in AC 141-1
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Is a Part 141 required for a flying school?
No. It is not required for general training. (AC 141.1.3)
What is a Part 141 required for?
Specialised Training Courses (AC 141.7.2 (a))
a. Technical on a/c over 5,700kg
b. BGT
c. Human factor
d. 150 hour CPL (A)
e. 125 hour CPL (H)
f. DGT
g. Flight engineer type rating
h. Maintenance engineer licence
i. Maintenance engineer type rating
j. Cabin crew emergency
k. Aviation medicine
B. Assessments (AC 141.7.2 (b))
a. PPL flight tests
b. IR competencies
c. IR flight tests
d. Instructor rating tests
e. Instructor rating night or aerobatics
f. Operational competency assessments