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The Partnerships and Unlimited Companies (Accounts) Regulations 1993

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Preparation of accounts of qualifying partnerships

4.—(1) Subject to regulation 7 below, the persons who are members of a qualifying partnership at the end of any financial year of the partnership shall, in respect of that year—

(a)prepare the like annual accounts and annual report, and

(b)cause to be prepared such an auditors' report,

as would be required under Part VII of the 1985 Act (accounts and audit) if the partnership were a company formed and registered under that Act.

(2) The accounts required by this regulation—

(a)shall be prepared within a period of 10 months beginning immediately after the end of the financial year, and

(b)shall state that they are prepared under this regulation.

(3) The Schedule to these Regulations (which makes certain modifications and adaptations for the purposes of this regulation) shall have effect.

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