UK Statutory Instrument SI 2008/569 United Kingdom

The Partnerships (Accounts) Regulations 2008

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader1 Any Person1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
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.005 Delivery of accounts of qualifying partnerships to registrar etc. Regulated
  • Append qualifying partnership accounts and supply member informationTrader
s.009 Functions of auditor Regulated
  • Auditor must audit accounts and can access your partnership informationAny Person
s.012 Duty of auditor to notify supervisory body Regulated
Other duties (1) — Crown / regulator
  • Auditor must notify supervisory body when leaving earlyStatutory regulator
20 other provisions — procedural and definitional
s.001 Citation, commencement and application
s.001 (1) Accounts prepared under regulation 4 of these Regulations must... (opens in a new tab)
s.002 Interpretation
s.002 (1) The provisions of the Small Companies Accounts Regulations referred... (opens in a new tab)
s.003 Qualifying partnerships
s.003 References to members of a qualifying partnership
s.003 In section 506(1)(b) of the Companies Act 2006 the reference... (opens in a new tab)
s.004 Preparation of accounts of qualifying partnerships
s.006 Publication of accounts of qualifying partnerships at head office
s.007 Exemption from regulations 4 to 6 where accounts consolidated
s.008 Appointment of auditor
s.010 Signature of auditor's report
s.011 Removal of auditors on improper grounds
s.013 Duty of members of qualifying partnership to notify supervisory body
s.014 Statutory auditors
s.015 Penalties for non-compliance by members of qualifying partnership
s.016 Penalties for non-compliance by auditors of qualifying partnerships
s.017 Consequential amendments
s.018 Revocation and transitional provisions etc.
s.019 Review

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.