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Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 [SI 2012 No. 2301]Introductory TextRegulation 1 Citation and commencementRegulation 2 ApplicationRegulation 3 InterpretationSmall companies: conditions for exemption from audit (regs. 4-5)Regulation 4Regulation 5Subsidiary companies: conditions for exemption from audit (regs. 6-7)Regulation 6Regulation 7Dormant subsidiaries: conditions for exemption from preparation of individual accounts (regs. 8-9)Regulation 8Regulation 9Dormant subsidiaries: conditions for exemption from obligation to file accounts (regs. 10-11)Regulation 10Regulation 11Individual accounts: applicable accounting framework (regs. 12-14)Regulation 12Regulation 13Regulation 14Group accounts: applicable accounting framework (regs. 15-17)Regulation 15Regulation 16Regulation 17Regulation 18 Meaning of "annual accounts"Regulation 19 Subsidiary companies: conditions for exemption from audit, preparation and filing of accountsRegulation 20 Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008Regulation 21 Amendment to the Registrar of Companies and Application for Striking Off Regulations 2009Regulation 22 Amendment to the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009Regulation 23 Amendments to the Unregistered Companies Regulations 2009SignatureExplanatory NoteExplanatory MemorandumImpact Assessment
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Version status: | Document consolidation status: No known changes
Version date: 6 September 2012 - onwards

Explanatory Memorandum

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