Version status: In force | Document consolidation status: Updated to reflect all known changes

Published date: 17 July 2008

Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 [SI 2008 No. 1911]

	Introductory Text
	Part 1 General Introductory Provisions (regs. 1-4)
	Regulation 1 Citation and commencement
	Regulation 2 Application
	Regulation 3 Interpretation
	Regulation 4 Scheme of Part 15 as applied to LLPs
	Part 2 LLPs Qualifying as small (regs. 5-5A)
	Regulation 5 LLPs subject to the small LLPs regime
	Regulation 5A LLPs qualifying as micro-entities
	Part 3 Accounting Records (reg. 6)
	Regulation 6 LLP's accounting records
	Part 4 Financial Years (reg. 7)
	An LLP's financial year
	Part 5 Annual Accounts (regs. 8-12)
	Regulation 8 Annual accounts to give true and fair view
	Regulation 9 Individual accounts
	Regulation 10 Group accounts
	Regulation 11 Information to be given in notes to accounts
	Regulation 12 Approval and signing of accounts
	Regulation 12A Strategic report
	Part 5A Energy and carbon report (reg. 12B)
	Regulation 12B Energy and carbon report
	Part 6 Publication of accounts and reports (regs. 13-16)
	Regulation 13 Publication of annual accounts and reports
	Regulation 14 Default in sending out copies of accounts and reports
	Regulation 15 Right of member or debenture holder to copies of accounts and reports
	Regulation 16 Requirements in connection with publication of accounts and reports
	Part 7 Filing of accounts and reports (regs. 17-22)
	Regulation 17 Duty to file accounts and reports
	Regulation 18 Filing obligations of medium-sized LLPs
	Regulation 19 Filing obligations of large LLPs
	Regulation 19A Exemption for dormant subsidiary LLPs
	Regulation 20 Requirements where abbreviated accounts delivered
	Regulation 21 Approval and signing of abbreviated accounts
	Regulation 22 Failure to file accounts and reports
	Part 8 Revision of Defective accounts and reports (regs. 23-24)
	Regulation 23 Revision of defective accounts, strategic report or energy and carbon report
	Regulation 24 Disclosure of information
	Part 9 Accounts and reports: Supplementary Provisions (regs. 24A-32)
	Regulation 24A
	Regulation 25 Accounting standards
	Regulation 26 Medium-sized LLPs
	Regulation 27 General power to make further provision about accounts
	Regulation 28 Other supplementary provisions
	Regulation 29 Meaning of "annual accounts"
	Regulation 30 Notes to the accounts
	Regulation 31 Parliamentary procedure for regulations under section 468
	Regulation 32 Minor definitions
	Part 10 Audit Requirement (regs. 33-35)
	Regulation 33 Requirement for audited accounts
	Regulation 34 Exemption from audit: small LLPs
	Regulation 34A Exemption from audit: qualifying subsidiaries
	Regulation 35 Exemption from audit: dormant LLPs
	Part 11 Appointment of Auditors (regs. 36-38)
	Regulation 36 Appointment of auditors
	Regulation 37 Fixing of auditor remuneration
	Regulation 38A The maximum engagement period
	Regulation 38B Interpretation
	Regulation 38 Disclosure of auditor remuneration
	Part 12 Functions of Auditor (regs. 39-42)
	Regulation 39 Auditor's report
	Regulation 40 Duties and rights of auditors
	Regulation 41 Signature of auditor's report
	Regulation 42 Offences in connection with auditor's report
	Part 13 Removal, Resignation, Etc of Auditors (regs. 43-46)
	Regulation 43 Removal, resignation, etc of auditors
	Regulation 44 Rights of auditor removed from office
	Regulation 45 Rights of auditor not re-appointed
	Regulation 46 Auditor statements
	Part 14 LLP Audit: Supplementary Provisions (reg. 47)
	Regulation 47 Minor definitions
	Part 15 Statutory Auditors (reg. 48)
	Regulation 48 Extension of Part 42
	Part 16 Offences (regs. 49-50)
	Regulation 49 Liability of member in default
	Regulation 50 General provisions
	Part 17 LLPs: Supplementary and Interpretation (regs. 51-57)
	Regulation 51 Courts and legal proceedings
	Regulation 52 Meaning of "undertaking" and related expressions
	Regulation 53 Meaning of "dormant"
	Regulation 54 Requirements of this Act
	Regulation 55 Minor definitions
	Regulations (regs. 56-57)
	Regulation 56
	Regulation 57
	Part 18 Final Provisions (regs. 58-59)
	Regulation 58 Revocation and transitional provisions
	Regulation 59 Review
	Signature
	Explanatory Note
	Explanatory Memorandum