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The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

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  1. Introductory Text

  2. PART 1 GENERAL INTRODUCTORY PROVISIONS

    1. 1.Citation and commencement

    2. 2.Application

    3. 3.Interpretation

    4. 4.Scheme of Part 15 as applied to LLPs

  3. PART 2 LLPs QUALIFYING AS SMALL

    1. 5.LLPs subject to the small LLPs regime

  4. PART 3 ACCOUNTING RECORDS

    1. 6.LLP's accounting records

  5. PART 4 FINANCIAL YEARS

    1. 7.An LLP's financial year

  6. PART 5 ANNUAL ACCOUNTS

    1. 8.Annual accounts to give true and fair view

    2. 9.Individual accounts

    3. 10.Group accounts

    4. 11.Information to be given in notes to accounts

    5. 12.Approval and signing of accounts

  7. PART 6 PUBLICATION OF ACCOUNTS AND AUDITOR'S REPORT

    1. 13.Publication of accounts and auditor's report

    2. 14.Default in sending out copies of accounts and auditor's report

    3. 15.Right of member or debenture holder to copies of accounts and auditor's report

    4. 16.Requirements in connection with publication of accounts and auditor's report

  8. PART 7 FILING OF ACCOUNTS AND AUDITOR'S REPORT

    1. 17.Duty to file accounts and reports

    2. 18.Filing obligations of medium-sized LLPs

    3. 19.Filing obligations of large LLPs

    4. 20.Requirements where abbreviated accounts delivered

    5. 21.Approval and signing of abbreviated accounts

    6. 22.Failure to file accounts and auditor's report

  9. PART 8 REVISION OF DEFECTIVE ACCOUNTS

    1. 23.Revision of defective accounts

    2. 24.Disclosure of information

  10. PART 9 ACCOUNTS: SUPPLEMENTARY PROVISIONS

    1. 25.Accounting standards

    2. 26.Medium-sized LLPs

    3. 27.General power to make further provision about accounts

    4. 28.Other supplementary provisions

    5. 29.Meaning of “annual accounts”

    6. 30.Notes to the accounts

    7. 31.Parliamentary procedure for regulations under section 468

    8. 32.Minor definitions

  11. PART 10 AUDIT REQUIREMENT

    1. 33.Requirement for audited accounts

    2. 34.Exemption from audit: small LLPs

    3. 35.Exemption from audit: dormant LLPs

  12. PART 11 APPOINTMENT OF AUDITORS

    1. 36.Appointment of auditors

    2. 37.Fixing of auditor remuneration

    3. 38.Disclosure of auditor remuneration

  13. PART 12 FUNCTIONS OF AUDITOR

    1. 39.Auditor's report

    2. 40.Duties and rights of auditors

    3. 41.Signature of auditor's report

    4. 42.Offences in connection with auditor's report

  14. PART 13 REMOVAL, RESIGNATION, ETC OF AUDITORS

    1. 43.Removal, resignation, etc of auditors

    2. 44.Rights of auditor removed from office

    3. 45.Rights of auditor not re-appointed

    4. 46.Auditor statements

  15. PART 14 LLP AUDIT: SUPPLEMENTARY PROVISIONS

    1. 47.Minor definitions

  16. PART 15 STATUTORY AUDITORS

    1. 48.Extension of Part 42

  17. PART 16 OFFENCES

    1. 49.Liability of member in default

    2. 50.General provisions

  18. PART 17 LLPs: SUPPLEMENTARY AND INTERPRETATION

    1. 51.Courts and legal proceedings

    2. 52.Meaning of “undertaking” and related expressions

    3. 53.Meaning of “dormant”

    4. 54.Requirements of this Act

    5. 55.Minor definitions

    6. 56.Regulations

    7. 57.

  19. PART 18 FINAL PROVISIONS

    1. 58.Revocation and transitional provisions

  20. Signature

  21. Explanatory Note

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