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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 8 March 2021 - onwards
Version 7 of 7

Regulation 17 Duty to file accounts and reports

(1) Sections 441 to 444 [Section 441 was amended by regulation 6(6), and section 444 by regulation 12, of S.I. 2008/393.] apply to LLPs, modified so that they read as follow -

"441. Duty  to  file  accounts  and  reports  with  the registrar

(1) The designated members of an LLP must deliver to the registrar for each financial year the accounts, auditor’s report, strategic report and energy and carbon report required by -

section 444 (filing obligations of LLPs subject to small LLPs regime),

section 445 (filing obligations of medium-sized LLPs), or

section 446 (filing obligations of large LLPs).

(2) This is subject to section 448A (dormant subsidiary LLPs exempt from obligation to file accounts).

442. Period allowed for filing accounts and reports

(1) This section specifies the period allowed for the designated members of an LLP to comply with their obligation under section 441 to deliver accounts, the auditor's report strategic report and the energy and carbon report for a financial year to the registrar.

This is referred to in this Act as the "period for filing" those accounts and those reports.