{
  "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-16",
  "json_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-16.json",
  "legislation": "uksi/2008/569",
  "legislation_title": "The Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Penalties for non-compliance by auditors of qualifying partnerships",
  "text": "(1) If a person ceasing to hold office as auditor fails to comply with regulation 12, an offence is committed by—\n(a) that person, and\n(b) if that person is a firm, every officer of the firm who is in default.\n(2) In proceedings for an offence under this section it is a defence for the person charged to show that he took all reasonable steps and exercised all due diligence to avoid the commission of the offence.\n(3) A person guilty of an offence under this regulation is liable—\n(a) on conviction on indictment, to a fine, and\n(b) on summary conviction, to a fine not exceeding the statutory maximum.\n(4) The following provisions of the Companies Act 2006, namely—\n(a) sections 1121 to 1123 (liability of officer in default),\n(b) sections 1127 and 1128 (summary proceedings: venue and time limit for proceedings), and\n(c) section 1130 (proceedings against unincorporated bodies),\napply to an offence under this regulation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/569/regulation/16",
    "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."
}