(1) Section 445 [Section 445 was amended by regulation 6(8) of S.I. 2008/393 in manner not relevant to these Regulations.] applies to LLPs, modified so that it reads as follows -

"445. Filing obligations of medium-sized LLPs

(1) The designated members of an LLP that qualifies as a medium-sized LLP in relation to a financial year (see sections 465 to 467) must deliver a copy of the LLP's annual accounts to the registrar.

(2) They must also deliver to the registrar a copy of the auditor's report on those accounts.

This does not apply if the LLP is exempt from audit and the members have taken advantage of that exemption.

(3) [deleted]

(4) [deleted]

(5) The copy of the balance sheet delivered to the registrar under this section must state the name of the person who signed it on behalf of the members.

(6) The copy of the auditor's report delivered to the registrar under this section must -

(a) state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or