Delivery of accounts of qualifying partnerships to registrar etc.
- Append qualifying partnership accounts and supply member information
UK Statutory Instrument
2008
United Kingdom
The Partnerships (Accounts) Regulations 2008
At a glance
What's here
3 compliance obligations
Who this Act binds
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
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.
Functions of auditor
- Auditor must audit accounts and can access your partnership information
Duty of auditor to notify supervisory body
Other duties (1) — Crown / regulator
- Auditor must notify supervisory body when leaving early Statutory regulator
Browse 20 other sections — procedural / definitional / commencement
Citation, commencement and application
(1) Accounts prepared under regulation 4 of these Regulations must...
Interpretation
(1) The provisions of the Small Companies Accounts Regulations referred...
Qualifying partnerships
References to members of a qualifying partnership
In section 506(1)(b) of the Companies Act 2006 the reference...
Preparation of accounts of qualifying partnerships
Publication of accounts of qualifying partnerships at head office
Exemption from regulations 4 to 6 where accounts consolidated
Appointment of auditor
Signature of auditor's report
Removal of auditors on improper grounds
Duty of members of qualifying partnership to notify supervisory body
Statutory auditors
Penalties for non-compliance by members of qualifying partnership
Penalties for non-compliance by auditors of qualifying partnerships
Consequential amendments
Revocation and transitional provisions etc.
Review
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