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Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 [SI 2008 No. 1911]Introductory TextPart 1 General Introductory Provisions (regs. 1-4)Regulation 1 Citation and commencementRegulation 2 ApplicationRegulation 3 InterpretationRegulation 4 Scheme of Part 15 as applied to LLPsPart 2 LLPs Qualifying as small (regs. 5-5A)Regulation 5 LLPs subject to the small LLPs regimeRegulation 5A LLPs qualifying as micro-entitiesPart 3 Accounting Records (reg. 6)Regulation 6 LLP's accounting recordsPart 4 Financial Years (reg. 7)An LLP's financial yearPart 5 Annual Accounts (regs. 8-12)Regulation 8 Annual accounts to give true and fair viewRegulation 9 Individual accountsRegulation 10 Group accountsRegulation 11 Information to be given in notes to accountsRegulation 12 Approval and signing of accountsRegulation 12A Strategic reportPart 5A Energy and carbon report (reg. 12B)Regulation 12B Energy and carbon reportPart 6 Publication of accounts and reports (regs. 13-16)Regulation 13 Publication of annual accounts and reportsRegulation 14 Default in sending out copies of accounts and reportsRegulation 15 Right of member or debenture holder to copies of accounts and reportsRegulation 16 Requirements in connection with publication of accounts and reportsPart 7 Filing of accounts and reports (regs. 17-22)Regulation 17 Duty to file accounts and reportsRegulation 18 Filing obligations of medium-sized LLPsRegulation 19 Filing obligations of large LLPsRegulation 19A Exemption for dormant subsidiary LLPsRegulation 20 Requirements where abbreviated accounts deliveredRegulation 21 Approval and signing of abbreviated accountsRegulation 22 Failure to file accounts and reportsPart 8 Revision of Defective accounts and reports (regs. 23-24)Regulation 23 Revision of defective accounts, strategic report or energy and carbon reportRegulation 24 Disclosure of informationPart 9 Accounts and reports: Supplementary Provisions (regs. 24A-32)Regulation 24ARegulation 25 Accounting standardsRegulation 26 Medium-sized LLPsRegulation 27 General power to make further provision about accountsRegulation 28 Other supplementary provisionsRegulation 29 Meaning of "annual accounts"Regulation 30 Notes to the accountsRegulation 31 Parliamentary procedure for regulations under section 468Regulation 32 Minor definitionsPart 10 Audit Requirement (regs. 33-35)Regulation 33 Requirement for audited accountsRegulation 34 Exemption from audit: small LLPsRegulation 34A Exemption from audit: qualifying subsidiariesRegulation 35 Exemption from audit: dormant LLPsPart 11 Appointment of Auditors (regs. 36-38)Regulation 36 Appointment of auditorsRegulation 37 Fixing of auditor remunerationRegulation 38A The maximum engagement periodRegulation 38B InterpretationRegulation 38 Disclosure of auditor remunerationPart 12 Functions of Auditor (regs. 39-42)Regulation 39 Auditor's reportRegulation 40 Duties and rights of auditorsRegulation 41 Signature of auditor's reportRegulation 42 Offences in connection with auditor's reportPart 13 Removal, Resignation, Etc of Auditors (regs. 43-46)Regulation 43 Removal, resignation, etc of auditorsRegulation 44 Rights of auditor removed from officeRegulation 45 Rights of auditor not re-appointedRegulation 46 Auditor statementsPart 14 LLP Audit: Supplementary Provisions (reg. 47)Regulation 47 Minor definitionsPart 15 Statutory Auditors (reg. 48)Regulation 48 Extension of Part 42Part 16 Offences (regs. 49-50)Regulation 49 Liability of member in defaultRegulation 50 General provisionsPart 17 LLPs: Supplementary and Interpretation (regs. 51-57)Regulation 51 Courts and legal proceedingsRegulation 52 Meaning of "undertaking" and related expressionsRegulation 53 Meaning of "dormant"Regulation 54 Requirements of this ActRegulation 55 Minor definitionsRegulations (regs. 56-57)Regulation 56Regulation 57Part 18 Final Provisions (regs. 58-59)Regulation 58 Revocation and transitional provisionsRegulation 59 ReviewSignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 October 2008 - onwards
Version 2 of 2

Regulation 48 Extension of Part 42

For the purposes of section 1210(1)(h) (meaning of "statutory auditor") -

(a) an LLP is a prescribed person, and

(b) Part 16 of the Companies Act 2006 as applied to LLPs is a prescribed enactment,

(and accordingly a person appointed as auditor of an LLP under Part 16 of that Act as applied to LLPs by these Regulations is a statutory auditor).

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