# Limited Liability Partnerships Regulations 2001, Regulation 3: Application of the accounts and audit provisions of the 1985 Act to limited liability partnerships


(1) Subject to paragraph (2), the provisions of Part VII of the 1985 Act (Accounts and Audit) shall apply to limited liability partnerships.
(2) The enactments referred to in paragraph (1) shall apply to limited liability partnerships, except where the context otherwise requires, with the following modifications—
(a) references to a company shall include references to a limited liability partnership;
(b) references to a director or to an officer of a company shall include references to a member of a limited liability partnership;
(c) references to other provisions of the 1985 Act and to provisions of the Insolvency Act 1986 shall include references to those provisions as they apply to limited liability partnerships in accordance with Parts III and IV of these Regulations;
(d) the modifications set out in Schedule 1 to these Regulations; and
(e) such further modifications as the context requires for the purpose of giving effect to those provisions as applied by this Part of these Regulations.

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Source: https://www.legislation.gov.uk/ukdsi/2001/0110190939/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-limited-liability-partnerships-regulations-2001/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.