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

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  1. Introductory Text

  2. PART 1 GENERAL INTRODUCTORY PROVISIONS

    1. 1.Citation and commencement

    2. 2.Application

    3. 3.Interpretation

    4. 4.Scheme of Part 15 as applied to LLPs

  3. PART 2 LLPs QUALIFYING AS SMALL

    1. 5.LLPs subject to the small LLPs regime

    2. 5A. LLPs qualifying as micro-entities

  4. PART 3 ACCOUNTING RECORDS

    1. 6.LLP's accounting records

  5. PART 4 FINANCIAL YEARS

    1. 7.An LLP's financial year

  6. PART 5 ANNUAL ACCOUNTS

    1. 8.Annual accounts to give true and fair view

    2. 9.Individual accounts

    3. 10.Group accounts

    4. 11.Information to be given in notes to accounts

    5. 12.Approval and signing of accounts

    6. 12A.Strategic report

  7. PART 5A ENERGY AND CARBON REPORT

    1. 12B.Energy and carbon report

  8. PART 6 PUBLICATION OF ACCOUNTS, AUDITOR'S REPORT AND ENERGY AND CARBON REPORT

    1. 13.Publication of accounts , auditor’s report and energy and carbon report

    2. 14.Default in sending out copies of accounts, auditor’s report and energy and carbon report

    3. 15.Right of member or debenture holder to copies of accounts, auditor’s report and energy and carbon report

    4. 16.Requirements in connection with publication of accounts, auditor’s report and energy and carbon report

  9. PART 7 FILING OF ACCOUNTS , AUDITOR'S REPORT AND ENERGY AND CARBON REPORT

    1. 17.Duty to file accounts and reports

    2. 18.Filing obligations of medium-sized LLPs

    3. 19.Filing obligations of large LLPs

    4. 19A.Exemption for dormant subsidiary LLPs

    5. 20.Requirements where abbreviated accounts delivered

    6. 21.Approval and signing of abbreviated accounts

    7. 22.Failure to file accounts, auditor’s report and energy and carbon report

  10. PART 8 REVISION OF DEFECTIVE ACCOUNTS OR ENERGY AND CARBON REPORT

    1. 23.Revision of defective accounts or energy and carbon report

    2. 24.Disclosure of information

  11. PART 9 ACCOUNTS AND REPORTS: SUPPLEMENTARY PROVISIONS

    1. 24A.Accounting standards

    2. 25.Section 464 applies to LLPs, modified so that it reads...

    3. 26.Medium-sized LLPs

    4. 27.General power to make further provision about accounts

    5. 28.Other supplementary provisions

    6. 29.Meaning of “annual accounts”

    7. 30.Notes to the accounts

    8. 31.Parliamentary procedure for regulations under section 468

    9. 32.Minor definitions

  12. PART 10 AUDIT REQUIREMENT

    1. 33.Requirement for audited accounts

    2. 34.Exemption from audit: small LLPs

    3. 34A.Exemption from audit: qualifying subsidiaries

    4. 35.Exemption from audit: dormant LLPs

  13. PART 11 APPOINTMENT OF AUDITORS

    1. 36.Appointment of auditors

    2. 37.Fixing of auditor remuneration

    3. 38.Disclosure of auditor remuneration

    4. 38A.The maximum engagement period

    5. 38B.Interpretation

  14. PART 12 FUNCTIONS OF AUDITOR

    1. 39.Auditor's report

    2. 40.Duties and rights of auditors

    3. 41.Signature of auditor's report

    4. 42.Offences in connection with auditor's report

  15. PART 13 REMOVAL, RESIGNATION, ETC OF AUDITORS

    1. 43.Removal, resignation, etc of auditors

    2. 44.Rights of auditor removed from office

    3. 45.Rights of auditor not re-appointed

    4. 46.Auditor statements

  16. PART 14 LLP AUDIT: SUPPLEMENTARY PROVISIONS

    1. 47.Minor definitions

  17. PART 15 STATUTORY AUDITORS

    1. 48.Extension of Part 42

  18. PART 16 OFFENCES

    1. 49.Liability of member in default

    2. 50.General provisions

  19. PART 17 LLPs: SUPPLEMENTARY AND INTERPRETATION

    1. 51.Courts and legal proceedings

    2. 52.Meaning of “undertaking” and related expressions

    3. 53.Meaning of “dormant”

    4. 54.Requirements of this Act

    5. 55.Minor definitions

    6. 56.Regulations

    7. 57.Section 1292 applies to LLPs for the purposes of these...

  20. PART 18 FINAL PROVISIONS

    1. 58.Revocation and transitional provisions

    2. 59.Review

  21. Signature

  22. Explanatory Note

Yn ôl i’r brig

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