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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: | Document consolidation status: No known changes
Version date: 10 May 2016 - onwards

Explanatory Memorandum

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