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

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General power to make further provision about accounts

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27.  Section 468 applies to LLPs, modified so that it reads as follows—

General power to make further provision about accounts

468.(1) The Secretary of State may make provision by regulations about—

(a)the accounts that LLPs are required to prepare;

(b)the categories of LLPs required to prepare accounts of any description;

(c)the form and content of the accounts that LLPs are required to prepare;

(d)the obligations of LLPs and others as regards—

(i)the approval of accounts,

(ii)the sending of accounts to members and others,

(iii)the delivery of copies of accounts to the registrar, and

(iv)the publication of accounts.

(2) The regulations may amend this Part by adding, altering or repealing provisions.

(3) But they must not amend (other than consequentially)—

(a)section 393 (accounts to give true and fair view), or

(b)the provisions of Chapter 11 (revision of defective accounts and reports).

(4) The regulations may create criminal offences in cases corresponding to those in which an offence is created by an existing provision of this Part.

The maximum penalty for any such offence may not be greater than is provided in relation to an offence under the existing provision.

(5) The regulations may provide for civil penalties in circumstances corresponding to those within section 453(1) (civil penalty for failure to file accounts and reports).

The provisions of section 453(3) and (4) apply in relation to any such penalty.

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