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Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 [SI 2016 No. 575]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (regs. 3-26) Regulation 3 Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008Regulation 4 Scheme of Part 15 of the Companies Act 2006 as applied to LLPsRegulation 5 LLPs subject to the small LLPs regimeRegulation 6 LLPs qualifying as micro-entitiesRegulation 7 Annual accounts to give true and fair viewRegulation 8 Individual accountsRegulation 9 Group accountsRegulation 10 Information to be given in notes to accountsRegulation 11 Approval and signing of accountsRegulation 12 Duty to file accounts and reportsRegulation 13 Filing obligations of medium-sized LLPsRegulation 14 Filing obligations of large LLPsRegulation 15 Exemption for dormant subsidiary LLPsRegulation 16 Removal of requirements relating to abbreviated accountsRegulation 17 Medium-sized LLPsRegulation 18 Preparation and filing of accounts in eurosRegulation 19 Meaning of "annual accounts"Regulation 20 Notes to the accountsRegulation 21 Minor definitionsRegulation 22 Exemption from audit: qualifying subsidiariesRegulation 23 Exemption from audit: dormant LLPsRegulation 24 Auditor's reportRegulation 25 Minor definitionsRegulation 26 ReviewPart 3 Amendments to the Small Limited Liability Partnerships (Accounts) Regulations 2008 (regs. 27-46)  Regulation 27 Amendments to the Small Limited Liability Partnerships (Accounts) Regulations 2008Regulation 28 Amendments to Part 1 (introduction)Amendments to Part 2 (form and content of individual accounts) (regs. 29-32)Regulation 29Regulation 30Regulation 31Regulation 32Regulation 33 Amendments to Part 3 (form and content of group accounts)Regulation 34 Amendments to Section A of Part 1 of Schedule 1 (general rules and formats for balance sheets and profit and loss accounts: non-IAS individual accounts)Regulation 35 Amendments to Section B of Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of small LLPs other than micro-entities)Regulation 36 Insertion of Section C into Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of LLPs which are micro-entities)Regulation 37 Amendments to Section A of Part 2 of Schedule 1 (accounting principles: non-IAS individual accounts)Regulation 38 Amendments to Section B of Part 2 of Schedule 1 (historical cost accounting rules: non-IAS individual accounts)Regulation 39 Amendments to Section C of Part 2 of Schedule 1 (alternative accounting rules: non-IAS individual accounts)Regulation 40 Amendments to Section D of Part 2 of Schedule 1 (fair value accounting: non-IAS individual accounts)Regulation 41 Amendments to Part 3 of Schedule 1 (notes to the accounts: non-IAS individual accounts)Regulation 42 Omission of Schedule 2 (information about related undertakings where LLP not preparing group accounts) and Schedule 3 (non-IAS abbreviated accounts for delivery to Registrar of Companies)Regulation 43 Amendments to Part 1 of Schedule 4 (form and content of non-IAS group accounts)Regulation 44 Amendments to Part 2 of Schedule 4 (information about related undertakings where LLP preparing non-IAS or IAS group accounts)Regulation 45 Amendments to Schedule 5 (general interpretation)Regulation 46 ReviewPart 4 Amendments to the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (regs. 47-62)  Regulation 47 Amendments to the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008Regulation 48 Amendment to Part 1 (introduction)Regulation 49 Amendments to Part 2 (form and content of accounts)Regulation 50 Amendments to Section A of Part 1 of Schedule 1 (general rules: non-IAS individual accounts)Regulation 51 Amendments to Section B of Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts)Regulation 52 Amendments to Section A of Part 2 of Schedule 1 (accounting principles: non-IAS individual accounts)Regulation 53 Amendments to Section B of Part 2 of Schedule 1 (historical cost accounting rules: non-IAS individual accounts)Regulation 54 Amendments to Section C of Part 2 of Schedule 1 (alternative accounting rules: non-IAS individual accounts)Regulation 55 Amendments to Section D of Part 2 of Schedule 1 (fair value accounting: non-IAS individual accounts)Regulation 56 Amendments to Part 3 of Schedule 1 (notes to the accounts: non-IAS individual accounts)Regulation 57 Amendment to Part 4 of Schedule 1 (special provision where LLP is a parent LLP or subsidiary undertaking: non-IAS individual accounts)Regulation 58 Amendments to Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)Regulation 59 Amendments to Part 3 of Schedule 2 (LLP required to prepare group accounts: information on related undertakings required whether preparing non-IAS or IAS accounts)Regulation 60 Amendments to Schedule 3 (non-IAS group accounts)Regulation 61 Amendments to Schedule 4 (general interpretation)Regulation 62 ReviewPart 5 Qualifying partnerships: micro-entities' accounts (regs. 63-64)  Regulation 63 Amendment to the Small Companies (Micro-Entities' Accounts) Regulations 2013Regulation 64 Amendment to the Partnerships (Accounts) Regulations 2008Part 6 Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (regs. 65-67)Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (regs. 65-67)Regulation 65Regulation 66Regulation 67SignatureExplanatory NoteExplanatory MemorandumImpact Assessment
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Version status: In force | Document consolidation status: No known changes
Version date: 17 May 2016 - onwards
Version 2 of 2

Regulation 14 Filing obligations of large LLPs

(1) Regulation 19 (filing obligations of large LLPs) is amended as follows.

(2) In section 446 (filing obligations of large LLPs), at the end of subsection (2) insert -

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

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