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The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

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Filing obligations of large LLPs

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19.—(1) Section 446(1) applies to LLPs, modified so as to read as follows—

“Filing obligations of large LLPs

446.—(1) The designated members of an LLP that does not qualify as small or medium-sized must deliver to the registrar for each financial year of the LLP a copy of the LLP’s annual accounts.

(2) The designated members must also deliver to the registrar a copy of the auditor’s report on those accounts.

(3) The copy of the balance sheet delivered to the registrar under this section must state the name of the person who signed it on behalf of the members.

(4) The copy of the auditor’s report delivered to the registrar under this section must—

(a)state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or

(b)if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a determination has been made and notified to the Secretary of State in accordance with that section.

(5) This section does not apply to LLPs within—

(a)section 444 (filing obligations of LLPs subject to the small LLPs regime), or

(b)section 445 (filing obligations of medium-sized LLPs).”

(2) Until section 1068 comes fully into force, for subsections (3) and (4) of section 446 as applied to LLPs by paragraph (1) substitute—

“(3) The copy of the balance sheet delivered to the registrar under this section must—

(a)state the name of the person who signed it on behalf of the members under section 414, and

(b)be signed on behalf of the members by a designated member.

(4) The copy of the auditor’s report delivered to the registrar under this section must—

(a)state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, and

(b)be signed by the auditor or (where the auditor is a firm) in the name of the firm by a person authorised to sign on its behalf,

or, if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a determination has been made and notified to the Secretary of State in accordance with that section.”

(1)

Section 446 was amended by regulation 6(9) of S.I. 2008/393 in manner not relevant to these Regulations.

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