The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
PART 1GENERAL INTRODUCTORY PROVISIONS
1Citation and commencement
2Application
3Interpretation
4Scheme of Part 15 as applied to LLPs
PART 2LLPs QUALIFYING AS SMALL
5LLPs subject to the small LLPs regime
5A LLPs qualifying as micro-entities
PART 3ACCOUNTING RECORDS
6LLP's accounting records
PART 4FINANCIAL YEARS
7An LLP's financial year
PART 5ANNUAL ACCOUNTS
8Annual accounts to give true and fair view
9Individual accounts
10Group accounts
11Information to be given in notes to accounts
12Approval and signing of accounts
12AStrategic report
PART 5AENERGY AND CARBON REPORT
12BEnergy and carbon report
PART 6PUBLICATION OF ACCOUNTS AND REPORTS
13Publication of annual accounts and reports
14Default in sending out copies of accounts and reports
15Right of member or debenture holder to copies of accounts and reports
16Requirements in connection with publication of accounts and reports
PART 7FILING OF ACCOUNTS AND REPORTS
17Duty to file accounts and reports
18Filing obligations of medium-sized LLPs
19Filing obligations of large LLPs
19AExemption for dormant subsidiary LLPs
20Requirements where abbreviated accounts delivered
21Approval and signing of abbreviated accounts
22Failure to file accounts and reports
PART 8REVISION OF DEFECTIVE ACCOUNTS AND REPORTS
23Revision of defective accounts , strategic report or energy and carbon report
24Disclosure of information
PART 9ACCOUNTS AND REPORTS: SUPPLEMENTARY PROVISIONS
24AAccounting standards
25Section 464 applies to LLPs, modified so that it reads...
26Medium-sized LLPs
27General power to make further provision about accounts
28Other supplementary provisions
29Meaning of “annual accounts”
30Notes to the accounts
31Parliamentary procedure for regulations under section 468
32Minor definitions
PART 10AUDIT REQUIREMENT
33Requirement for audited accounts
34Exemption from audit: small LLPs
34AExemption from audit: qualifying subsidiaries
35Exemption from audit: dormant LLPs
PART 11APPOINTMENT OF AUDITORS
36Appointment of auditors
37Fixing of auditor remuneration
38Disclosure of auditor remuneration
38AThe maximum engagement period
38BInterpretation
PART 12FUNCTIONS OF AUDITOR
39Auditor's report
40Duties and rights of auditors
41Signature of auditor's report
42Offences in connection with auditor's report
PART 13REMOVAL, RESIGNATION, ETC OF AUDITORS
43Removal, resignation, etc of auditors
44Rights of auditor removed from office
45Rights of auditor not re-appointed
46Auditor statements
PART 14LLP AUDIT: SUPPLEMENTARY PROVISIONS
47Minor definitions
PART 15STATUTORY AUDITORS
48Extension of Part 42
PART 16OFFENCES
49Liability of member in default
50General provisions
PART 17LLPs: SUPPLEMENTARY AND INTERPRETATION
51Courts and legal proceedings
52Meaning of “undertaking” and related expressions
53Meaning of “dormant”
54Requirements of this Act
55Minor definitions
56Regulations
57Section 1292 applies to LLPs for the purposes of these...
PART 18FINAL PROVISIONS
58Revocation and transitional provisions
59Review

2008 No. 1911

Limited Liability Partnerships

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

Made

Coming into force

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 15 and 17 of the Limited Liability Partnerships Act 2000 M1 and sections 1210(1)(h) and 1292(2) of the Companies Act 2006 M2.

In accordance with section 17(4) and (5)(b) of the Limited Liability Partnerships Act 2000 and sections 1290 and 1292(4) of the Companies Act 2006, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.C1C2

Annotations:
Modifications etc. (not altering text)
C1

Regulations applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

Marginal Citations