http://www.legislation.gov.uk/uksi/2016/575/regulation/7The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016enLIMITED LIABILITY PARTNERSHIPSPARTNERSHIPCOMPANIES2024-09-28Statute Law Database2016-05-17 These Regulations amend the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1913), the Small Companies (Micro-Entities’ Accounts) Regulations 2013 (S.I. 2013/3008) (“the 2013 Regulations”), the Partnerships (Accounts) Regulations 2008 (S.I. 2008/569) and the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410). PART 2Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008Annual accounts to give true and fair view 7 1 Regulation 8 (annual accounts to give true and fair view) is amended as follows. 2 In section 393 (accounts to give true and fair view), after subsection (1) insert— 1A Subsection (1B) applies to the members of an LLP which qualifies as a micro-entity in relation to a financial year (see sections 384A and 384B) in their consideration of whether the non-IAS individual accounts of the LLP for that year give a true and fair view as required by subsection (1)(a). 1B Where the accounts contain an item of information additional to the micro-entity minimum accounting items, the members must have regard to any provision of an accounting standard which relates to that item. . Reg. 7 in force at 17.5.2016, see reg. 2(1)
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<dc:title>The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016</dc:title>
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<dc:subject scheme="SIheading">LIMITED LIABILITY PARTNERSHIPS</dc:subject>
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<dc:description>These Regulations amend the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1913), the Small Companies (Micro-Entities’ Accounts) Regulations 2013 (S.I. 2013/3008) (“the 2013 Regulations”), the Partnerships (Accounts) Regulations 2008 (S.I. 2008/569) and the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410).</dc:description>
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<Title id="p00189">Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008</Title>
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7
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<Text>Regulation 8 (annual accounts to give true and fair view) is amended as follows.</Text>
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Subsection (1B) applies to the members of an
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Reg. 7 in force at 17.5.2016, see
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