# Limited Liability Partnerships Regulations (Northern Ireland) 2004, Regulation 3: Application of the accounts and audit provisions of the 1986 Order to limited liability partnerships

Extent: N.I.
Status: prospective

(1) Subject to paragraph (2), the provisions of Part VIII of the 1986 Order (Accounts and Audit) shall apply to limited liability partnerships.
(2) The statutory provisions 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 1986 Order and to provisions of the 1986 Order shall include references to those provisions as they apply to limited liability partnerships in accordance with Parts III and IV;
(d) the modifications set out in Schedule 1; and
(e) such further modifications as the context requires for the purpose of giving effect to those provisions as applied by this Part.

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Source: https://www.legislation.gov.uk/nisr/2004/307/regulation/3 (the official version)
Page: https://openlegislation.uk/limited-liability-partnerships-regulations-northern-ireland-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.