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The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016

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  1. Introductory Text

  2. PART 1

    1. 1.Citation and interpretation

    2. 2.Commencement and application

  3. PART 2

    1. 3.Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

    2. 4.Scheme of Part 15 of the Companies Act 2006 as applied to LLPs

    3. 5.LLPs subject to the small LLPs regime

    4. 6.LLPs qualifying as micro-entities

    5. 7.Annual accounts to give true and fair view

    6. 8.Individual accounts

    7. 9.Group accounts

    8. 10.Information to be given in notes to accounts

    9. 11.Approval and signing of accounts

    10. 12.Duty to file accounts and reports

    11. 13.Filing obligations of medium-sized LLPs

    12. 14.Filing obligations of large LLPs

    13. 15.Exemption for dormant subsidiary LLPs

    14. 16.Removal of requirements relating to abbreviated accounts

    15. 17.Medium-sized LLPs

    16. 18.Preparation and filing of accounts in euros

    17. 19.Meaning of “annual accounts”

    18. 20.Notes to the accounts

    19. 21.Minor definitions

    20. 22.Exemption from audit: qualifying subsidiaries

    21. 23.Exemption from audit: dormant LLPs

    22. 24.Auditor’s report

    23. 25.Minor definitions

    24. 26.Review

  4. PART 3

    1. 27.Amendments to the Small Limited Liability Partnerships (Accounts) Regulations 2008

    2. 28.Amendments to Part 1 (introduction)

    3. 29.Amendments to Part 2 (form and content of individual accounts)

    4. 30.Omit regulation 4 (information about related undertakings (non-IAS or IAS...

    5. 31.Omit regulation 5 (accounts for delivery to registrar of companies...

    6. 32.At the end of Part 2 insert— Non-IAS individual accounts:...

    7. 33.Amendments to Part 3 (form and content of group accounts)

    8. 34.Amendments to Section A of Part 1 of Schedule 1 (general rules and formats for balance sheets and profit and loss accounts: non-IAS individual accounts)

    9. 35.Amendments to Section B of Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of small LLPs other than micro-entities)

    10. 36.Insertion of Section C into Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of LLPs which are micro-entities)

    11. 37.Amendments to Section A of Part 2 of Schedule 1 (accounting principles: non-IAS individual accounts)

    12. 38.Amendments to Section B of Part 2 of Schedule 1 (historical cost accounting rules: non-IAS individual accounts)

    13. 39.Amendments to Section C of Part 2 of Schedule 1 (alternative accounting rules: non-IAS individual accounts)

    14. 40.Amendments to Section D of Part 2 of Schedule 1 (fair value accounting: non-IAS individual accounts)

    15. 41.Amendments to Part 3 of Schedule 1 (notes to the accounts: non-IAS individual accounts)

    16. 42.Omission of Schedule 2 (information about related undertakings where LLP not preparing group accounts) and Schedule 3 (non-IAS abbreviated accounts for delivery to Registrar of Companies)

    17. 43.Amendments to Part 1 of Schedule 4 (form and content of non-IAS group accounts)

    18. 44.Amendments to Part 2 of Schedule 4 (information about related undertakings where LLP preparing non-IAS or IAS group accounts)

    19. 45.Amendments to Schedule 5 (general interpretation)

    20. 46.Review

  5. PART 4

    1. 47.Amendments to the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008

    2. 48.Amendment to Part 1 (introduction)

    3. 49.Amendments to Part 2 (form and content of accounts)

    4. 50.Amendments to Section A of Part 1 of Schedule 1 (general rules: non-IAS individual accounts)

    5. 51.Amendments to Section B of Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts)

    6. 52.Amendments to Section A of Part 2 of Schedule 1 (accounting principles: non-IAS individual accounts)

    7. 53.Amendments to Section B of Part 2 of Schedule 1 (historical cost accounting rules: non-IAS individual accounts)

    8. 54.Amendments to Section C of Part 2 of Schedule 1 (alternative accounting rules: non-IAS individual accounts)

    9. 55.Amendments to Section D of Part 2 of Schedule 1 (fair value accounting: non-IAS individual accounts)

    10. 56.Amendments to Part 3 of Schedule 1 (notes to the accounts: non-IAS individual accounts)

    11. 57.Amendment to Part 4 of Schedule 1 (special provision where LLP is a parent LLP or subsidiary undertaking: non-IAS individual accounts)

    12. 58.Amendments to Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)

    13. 59.Amendments to Part 3 of Schedule 2 (LLP required to prepare group accounts: information on related undertakings required whether preparing non-IAS or IAS accounts)

    14. 60.Amendments to Schedule 3 (non-IAS group accounts)

    15. 61.Amendments to Schedule 4 (general interpretation)

    16. 62.Review

  6. PART 5

    1. 63.Amendment to the Small Companies (Micro-Entities’ Accounts) Regulations 2013

    2. 64.Amendment to the Partnerships (Accounts) Regulations 2008

  7. PART 6

    1. 65.Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

    2. 66.In paragraph 18(1) (information to be given in the notes...

    3. 67.After regulation 13 (general interpretation) insert— PART6 REVIEW Review (1) The Secretary of State must from time to time—...

  8. Signature

  9. Explanatory Note

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