{
  "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-9",
  "json_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-9.json",
  "legislation": "uksi/2008/569",
  "legislation_title": "The Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Functions of auditor",
  "text": "(1) The following provisions of the Companies Act 2006 apply to the auditor of a qualifying partnership as they apply to an auditor of a company—\n(a) section 495 (auditor's report on company's annual accounts);\n(aa) section 496 (auditor's report on strategic report and director's report);\n(b) section 498 (duties of auditor);\n(c) section 499 (auditor's general right to information).\n(2) The auditor of a qualifying partnership must supply the members of the qualifying partnership with such information as is necessary to enable any disclosure required by regulation 4(2) to be made.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 9(1)(aa) inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), regs. 1(1)(a), 14(2)"
    },
    {
      "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/9",
    "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."
}