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Part 2 Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

Original text. Later amendments are not shown.

  1. 3Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
  2. 4Scheme of Part 15 of the Companies Act 2006 as applied to LLPs
  3. 5LLPs subject to the small LLPs regime
  4. 6LLPs qualifying as micro-entities
  5. 7Annual accounts to give true and fair view
  6. 8Individual accounts
  7. 9Group accounts
  8. 10Information to be given in notes to accounts
  9. 11Approval and signing of accounts
  10. 12Duty to file accounts and reports
  11. 13Filing obligations of medium-sized LLPs
  12. 14Filing obligations of large LLPs
  13. 15Exemption for dormant subsidiary LLPs
  14. 16Removal of requirements relating to abbreviated accounts
  15. 17Medium-sized LLPs
  16. 18Preparation and filing of accounts in euros
  17. 19Meaning of “annual accounts”
  18. 20Notes to the accounts
  19. 21Minor definitions
  20. 22Exemption from audit: qualifying subsidiaries
  21. 23Exemption from audit: dormant LLPs
  22. 24Auditor’s report
  23. 25Minor definitions
  24. 26Review