{
  "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008",
  "json_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008.json",
  "id": "uksi/2008/569",
  "title": "The Partnerships (Accounts) Regulations 2008",
  "short_title": "Partnerships (Accounts) 2008",
  "long_title": "These Regulations are made under section 2(2) of the European Communities Act 1972 and sections 1210(1)(h) and 1292(2) of the Companies Act 2006. They replace the provisions of the Partnerships and Unlimited Companies (Accounts) Regulations 1993 (S.I. 1993/1820) (“the 1993 Regulations”) and of the Partnerships and Unlimited Companies (Accounts) Regulations (Northern Ireland) 1994 (S.R. 1994/133) (“the 1994 Regulations”) relating to certain partnerships. The provisions of the 1993 Regulations and the 1994 Regulations relating to unlimited companies are now contained in Part 15 of the Companies Act 2006 and regulations made under it.",
  "citation": "S.I. 2008/569",
  "type": "uksi",
  "year": "2008",
  "number": "569",
  "version": "current",
  "date": "2008-02-26",
  "revised": true,
  "valid_from": "2025-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "INTRODUCTION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and application",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
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      "number": "2",
      "heading": "Interpretation",
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Qualifying partnerships",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3A",
      "kind": "regulation",
      "number": "3A",
      "heading": "References to members of a qualifying partnership",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-3A",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "PARTNERSHIP ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Preparation of accounts of qualifying partnerships",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Delivery of accounts of qualifying partnerships to registrar etc.",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Publication of accounts of qualifying partnerships at head office",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Exemption from regulations 4 to 6 where accounts consolidated",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "AUDITORS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Appointment of auditor",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-8",
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      "status": null,
      "parent": "part/3"
    },
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      "path": "regulation/9",
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      "number": "9",
      "heading": "Functions of auditor",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-9",
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      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Signature of auditor's report",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Removal of auditors on improper grounds",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Duty of auditor to notify supervisory body",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Duty of members of qualifying partnership to notify supervisory body",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Statutory auditors",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "OFFENCES",
      "url": null,
      "extent": null,
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    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Penalties for non-compliance by members of qualifying partnership",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-15",
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    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Penalties for non-compliance by auditors of qualifying partnerships",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
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      "number": "17",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/18",
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      "number": "18",
      "heading": "Revocation and transitional provisions etc.",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-18",
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    },
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      "path": "regulation/19",
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      "heading": "Review",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "schedule",
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      "number": null,
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    },
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      "number": "2",
      "heading": "MODIFICATION FOR PURPOSES OF REGULATION 10",
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