Sections 485 to 488 apply to LLPs, modified so that they read as follows -

"485. Appointment of auditors: general

(1) An auditor or auditors of an LLP must be appointed for each financial year of the LLP, unless the designated members reasonably determine otherwise on the ground that audited accounts are unlikely to be required.

(2) For each financial year for which an auditor or auditors is or are to be appointed (other than the LLP's first financial year), the appointment must be made before the end of the period of 28 days beginning with -

(a) the end of the time allowed for sending out copies of the LLP's annual accounts and reports for the previous financial year (see section 423), or

(b) if earlier, the day on which copies of the LLP's annual accounts and reports for the previous financial year are sent out under section 423.

This is the "period for appointing auditors".

(3) The designated members may appoint an auditor or auditors -

(a) at any time before the LLP's first period for appointing auditors,

(b) following a period during which the LLP (being exempt from audit) did not have any auditor, at any time before the LLP's next period for appointing auditors, or

(c) to fill a casual vacancy in the office of auditor.