The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 No. 153

PART 3Amendments

Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

17. In regulation 29, in the modified version of section 471 of the 2006 Act, for subsection (2) substitute—

“(2) In this Part an LLP’s “annual accounts and reports” for a financial year are—

(a)its annual accounts,

(b)the strategic report (if any),

(c)the energy and carbon report (if any),

(d)the auditor’s report on those accounts and the strategic report (where this is covered by the auditor’s report), unless the LLP is exempt from audit.”.