Paragraph 12 AccountsI1 I2

England and Wales

(1)

Section 129 (companies exempt from audit) is amended as follows.

(2)

In the heading, after “companies” insert “or limited liability partnerships”.

(3)

In subsection (1)(a), after “charity” insert “or is a limited liability partnership”.

(4)

In subsection (2)—

(a)

after “directors of the company” insert “or members of the limited liability partnership”;

(b)

for “company’s”, in both places, substitute “registered provider’s”;

(c)

for “which the company” substitute “which the registered provider”.

(5)

In subsection (3), for “has the same meaning as in” substitute “means accounts prepared in accordance with”.

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