# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 15A


The opening balance sheet for each financial year must correspond to the closing balance sheet for the preceding financial year.

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Source: https://www.legislation.gov.uk/uksi/2008/1912/schedule/1/paragraph/15A (the official version)
Page: https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-15A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.