# The Partnerships (Accounts) Regulations 2008, Regulation 9: Functions of auditor

Extent: E+W+S+N.I.

(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—
(a) section 495 (auditor's report on company's annual accounts);
(aa) section 496 (auditor's report on strategic report and director's report);
(b) section 498 (duties of auditor);
(c) section 499 (auditor's general right to information).
(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.

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Source: https://www.legislation.gov.uk/uksi/2008/569/regulation/9 (the official version)
Page: https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.