An LLP's financial year
- Align your LLP's financial year with your accounting reference period Any Person
UK Statutory Instrument
2008
United Kingdom
The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
At a glance
What's here
1 compliance obligation
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 66 other sections — procedural / definitional / commencement
Citation and commencement
Application
Interpretation
Scheme of Part 15 as applied to LLPs
LLPs subject to the small LLPs regime
LLPs qualifying as micro-entities
LLP's accounting records
Annual accounts to give true and fair view
Individual accounts
Group accounts
Information to be given in notes to accounts
Approval and signing of accounts
Strategic report
Energy and carbon report
Publication of annual accounts and reports
Default in sending out copies of accounts and reports
Right of member or debenture holder to copies of accounts and reports
Requirements in connection with publication of accounts and reports
Duty to file accounts and reports
Filing obligations of medium-sized LLPs
Filing obligations of large LLPs
Exemption for dormant subsidiary LLPs
Requirements where abbreviated accounts delivered
Approval and signing of abbreviated accounts
Failure to file accounts and reports
Revision of defective accounts , strategic report or energy and carbon report
Disclosure of information
Accounting standards
Section 464 applies to LLPs, modified so that it reads...
Medium-sized LLPs
General power to make further provision about accounts
Other supplementary provisions
Meaning of “annual accounts”
Notes to the accounts
Parliamentary procedure for regulations under section 468
Minor definitions
Requirement for audited accounts
Exemption from audit: small LLPs
Exemption from audit: qualifying subsidiaries
Exemption from audit: dormant LLPs
Appointment of auditors
Fixing of auditor remuneration
Disclosure of auditor remuneration
The maximum engagement period
Interpretation
Auditor's report
Duties and rights of auditors
Signature of auditor's report
Offences in connection with auditor's report
Removal, resignation, etc of auditors
Rights of auditor removed from office
Rights of auditor not re-appointed
Auditor statements
Minor definitions
Extension of Part 42
Liability of member in default
General provisions
Courts and legal proceedings
Meaning of “undertaking” and related expressions
Meaning of “dormant”
Requirements of this Act
Minor definitions
Regulations
Section 1292 applies to LLPs for the purposes of these...
Revocation and transitional provisions
Review
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