(1) Regulation 39 (auditor's report) is amended as follows.

(2) In section 495 (auditor's report on LLP's annual accounts) -

(a) in the last sentence of subsection (3) -

(i) after "this subsection" insert "or subsection (3A)"; and

(ii) for "section 474" substitute "sections 464, 471 and 474"; and

(b) after subsection (3) insert -

"(3A) Subsection (3B) applies to the auditors of an LLP which qualifies as a micro-entity in relation to a financial year (see sections 384A and 384B) in their consideration of whether the non-IAS individual accounts of the LLP for that year give a true and fair view as mentioned in subsection (3)(a).

(3B) Where the accounts contain an item of information additional to the micro-entity minimum accounting items, the auditors must have regard to any provision of an accounting standard which relates to that item.".