Regulation 1 Citation and interpretationI1

These Regulations may be cited as the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016.

In these Regulations—

• “the Act” means the Companies Act 2006^f1;

• “the Large and Medium-sized Companies Accounts Regulations” means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008^f2;

• “the Small Companies Accounts Regulations” means the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008^f3;

• “the 2008 Regulations” means the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008^f4; and

• “LLP” means a limited liability partnership registered under the Limited Liability Partnerships Act 2000.