# The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 4: General rules


Any differences of accounting rules as between a parent LLP’s individual accounts for a financial year and its group accounts must be disclosed in a note to the latter accounts and the reasons for the difference given.

---
Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818351/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-limited-liability-partnerships-accounts-regulations-2008/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.