Regulation 16 Requirements in connection with publication of accounts and reports
Sections 433 to 436 apply to LLPs, modified so that they read as follows -
"433. Name of signatory to be stated in published copies of accounts and reports
(1) Every copy of the LLP's balance sheet, strategic report and energy and carbon report that is published by or on behalf of the LLP must state the name of the person who signed it on behalf of the members of the LLP.
(2) If a copy is published without the required statement of the signatory's name, an offence is committed by -
(a) the LLP, and
(b) every member of the LLP who is in default.
(3) A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
434. Requirements in connection with publication of statutory accounts
(1) If an LLP publishes any of its statutory accounts, they must be accompanied by the auditor's report on those accounts (unless the LLP is exempt from audit and the members have taken advantage of that exemption).
(2) An LLP that prepares statutory group accounts for a financial year must not publish its statutory individual accounts for that year without also publishing with them its statutory group accounts.
(3) An LLP's "statutory accounts" are its accounts for a financial year as required to be delivered to the registrar under section 441.