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Partnerships (Accounts) Regulations 2008 [SI 2008 No. 569]Introductory TextPart 1 Introduction (regs. 1-3A)Regulation 1 Citation, commencement and applicationRegulation 2 InterpretationRegulation 3 Qualifying partnershipsRegulation 3A References to members of a qualifying partnershipPart 2 Partnership Accounts (regs. 4-7)Regulation 4 Preparation of accounts of qualifying partnershipsRegulation 5 Delivery of accounts of qualifying partnerships to registrar etc.Regulation 6 Publication of accounts of qualifying partnerships at head officeRegulation 7 Exemption from regulations 4 to 6 where accounts consolidatedPart 3 Auditors (regs. 8-14)Regulation 8 Appointment of auditorRegulation 9 Functions of auditorRegulation 10 Signature of auditor's reportRegulation 11 Removal of auditors on improper groundsRegulation 12 Duty of auditor to notify supervisory bodyRegulation 13 Duty of members of qualifying partnership to notify supervisory bodyRegulation 14 Statutory auditorsPart 4 Offences (regs. 15-16)Regulation 15 Penalties for non-compliance by members of qualifying partnershipRegulation 16 Penalties for non-compliance by auditors of qualifying partnershipsPart 5 Final Provisions (regs. 17-19)Regulation 17 Consequential amendmentsRegulation 18 Revocation and transitional provisions etc.Regulation 19 ReviewScheduleSchedule, Part 1 Modifications and adaptations for purposes of regulation 4 (paras. 1-2)Schedule, Part 2 Modification for purposes of regulation 10 (para. 3)SignatureExplanatory NoteExplanatory Memorandum
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 26 February 2008 - onwards

Explanatory Memorandum

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