(1) Regulation 14 (review) is amended as follows.

(2) In paragraph (1), for sub-paragraph (a) substitute -

"(a) carry out a review, respectively, of the provisions of these Regulations to which amendments have been made by -

(i) Part 6 of the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 ("the 2016 Regulations"), and

(ii) Part 3 of the Companies (Miscellaneous Reporting) Regulations 2018, and".

(3) In paragraph (1)(b) -

(a) for "the review" substitute "each review", and

(b) before "report" insert "separate".

(4) In paragraph (3) after "review" insert "under paragraph (1)(a)(i)".

(5) In paragraph (4) for "this regulation" substitute "paragraph (1)(a)(i)".

(6) After paragraph (4), insert -