Partnerships (Accounts) Regulations 2008 [SI 2008 No. 569]

Version status: In force | Document consolidation status: Updated to reflect all known changes

Published date: 26 February 2008

	Introductory Text
	Part 1 Introduction (regs. 1-3A)
	Regulation 1 Citation, commencement and application
	Regulation 2 Interpretation
	Regulation 3 Qualifying partnerships
	Regulation 3A References to members of a qualifying partnership
	Part 2 Partnership Accounts (regs. 4-7)
	Regulation 4 Preparation of accounts of qualifying partnerships
	Regulation 5 Delivery of accounts of qualifying partnerships to registrar etc.
	Regulation 6 Publication of accounts of qualifying partnerships at head office
	Regulation 7 Exemption from regulations 4 to 6 where accounts consolidated
	Part 3 Auditors (regs. 8-14)
	Regulation 8 Appointment of auditor
	Regulation 9 Functions of auditor
	Regulation 10 Signature of auditor's report
	Regulation 11 Removal of auditors on improper grounds
	Regulation 12 Duty of auditor to notify supervisory body
	Regulation 13 Duty of members of qualifying partnership to notify supervisory body
	Regulation 14 Statutory auditors
	Part 4 Offences (regs. 15-16)
	Regulation 15 Penalties for non-compliance by members of qualifying partnership
	Regulation 16 Penalties for non-compliance by auditors of qualifying partnerships
	Part 5 Final Provisions (regs. 17-19)
	Regulation 17 Consequential amendments
	Regulation 18 Revocation and transitional provisions etc.
	Regulation 19 Review
	Schedule
	Schedule, Part 1 Modifications and adaptations for purposes of regulation 4 (paras. 1-2)
	Schedule, Part 2 Modification for purposes of regulation 10 (para. 3)
	Signature
	Explanatory Note
	Explanatory Memorandum

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