{
  "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-10",
  "json_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-10.json",
  "legislation": "uksi/2008/569",
  "legislation_title": "The Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Signature of auditor's report",
  "text": "Sections 503 to 506 of the Companies Act 2006 (signature of auditor's report) apply in relation to the auditor's report required by regulation 4(1)(b), subject to—\n(a) any necessary modifications to take account of the fact that the qualifying partnership is unincorporated, and\n(b) the modification set out in Part 2 of the Schedule to these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regs. 8-10 applied (E.W.S.) (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations 2018 (S.I. 2018/1030), regs. 1(2), 9(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regs. 8-10 applied (N.I.) (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 9(3)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Regs. 8-10 applied (N.I.) (3.10.2022) by The Occupational Pension Schemes (Master Trusts) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/234), regs. 1, 9(3)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Regs. 8-10 applied (N.I.) (1.4.2023) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2023 (S.R. 2023/59), regs. 1, 9(3)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Regs. 8-10 applied (N.I.) (29.9.2023) by The Occupational Pension Schemes (Master Trusts) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/148), regs. 1, 9(3)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Regs. 8-10 applied (N.I.) (27.3.2024) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024 (S.R. 2024/78), regs. 1, 9(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/569/regulation/10",
    "retrieved_at": "2026-10-29T03:35:14.076105+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}