UK Statutory Instrument SI 2008/1911 United Kingdom

The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

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Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.007 An LLP's financial year Regulated
  • Align your LLP's financial year with your accounting reference periodAny Person
66 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Application
s.003 Interpretation
s.004 Scheme of Part 15 as applied to LLPs
s.005 LLPs subject to the small LLPs regime
s.005 LLPs qualifying as micro-entities
s.006 LLP's accounting records
s.008 Annual accounts to give true and fair view
s.009 Individual accounts
s.010 Group accounts
s.011 Information to be given in notes to accounts
s.012 Approval and signing of accounts
s.012 Strategic report
s.012 Energy and carbon report
s.013 Publication of annual accounts and reports
s.014 Default in sending out copies of accounts and reports
s.015 Right of member or debenture holder to copies of accounts and reports
s.016 Requirements in connection with publication of accounts and reports
s.017 Duty to file accounts and reports
s.018 Filing obligations of medium-sized LLPs
s.019 Filing obligations of large LLPs
s.019 Exemption for dormant subsidiary LLPs
s.020 Requirements where abbreviated accounts delivered
s.021 Approval and signing of abbreviated accounts
s.022 Failure to file accounts and reports
s.023 Revision of defective accounts , strategic report or energy and carbon report
s.024 Disclosure of information
s.024 Accounting standards
s.025 Section 464 applies to LLPs, modified so that it reads...
s.026 Medium-sized LLPs
s.027 General power to make further provision about accounts
s.028 Other supplementary provisions
s.029 Meaning of “annual accounts”
s.030 Notes to the accounts
s.031 Parliamentary procedure for regulations under section 468
s.032 Minor definitions
s.033 Requirement for audited accounts
s.034 Exemption from audit: small LLPs
s.034 Exemption from audit: qualifying subsidiaries
s.035 Exemption from audit: dormant LLPs
s.036 Appointment of auditors
s.037 Fixing of auditor remuneration
s.038 Disclosure of auditor remuneration
s.038 The maximum engagement period
s.038 Interpretation
s.039 Auditor's report
s.040 Duties and rights of auditors
s.041 Signature of auditor's report
s.042 Offences in connection with auditor's report
s.043 Removal, resignation, etc of auditors
s.044 Rights of auditor removed from office
s.045 Rights of auditor not re-appointed
s.046 Auditor statements
s.047 Minor definitions
s.048 Extension of Part 42
s.049 Liability of member in default
s.050 General provisions
s.051 Courts and legal proceedings
s.052 Meaning of “undertaking” and related expressions
s.053 Meaning of “dormant”
s.054 Requirements of this Act
s.055 Minor definitions
s.056 Regulations
s.057 Section 1292 applies to LLPs for the purposes of these...
s.058 Revocation and transitional provisions
s.059 Review

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