The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 No. 1911

PART 15 STATUTORY AUDITORS

Extension of Part 42

48.  For the purposes of section 1210(1)(h) (meaning of “statutory auditor”)—

(a) an LLP is a prescribed person, and

(b) Part 16 of the Companies Act 2006 as applied to LLPs is a prescribed enactment,

(and accordingly a person appointed as auditor of an LLP under Part 16 of that Act as applied to LLPs by these Regulations is a statutory auditor).