Chwilio Deddfwriaeth

Chwiliad Uwch

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

Changes to legislation:

The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 is up to date with all changes known to be in force on or before 29 December 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

Close

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

  1. Introductory Text

  2. PART 1 GENERAL INTRODUCTORY PROVISIONS

    1. 1.Citation and commencement

    2. 2.Application

    3. 3.Interpretation

    4. 4.Scheme of Part 15 as applied to LLPs

  3. PART 2 LLPs QUALIFYING AS SMALL

    1. 5.LLPs subject to the small LLPs regime

  4. PART 3 ACCOUNTING RECORDS

    1. 6.LLP's accounting records

  5. PART 4 FINANCIAL YEARS

    1. 7.An LLP's financial year

  6. PART 5 ANNUAL ACCOUNTS

    1. 8.Annual accounts to give true and fair view

    2. 9.Individual accounts

    3. 10.Group accounts

    4. 11.Information to be given in notes to accounts

    5. 12.Approval and signing of accounts

  7. PART 6 PUBLICATION OF ACCOUNTS AND AUDITOR'S REPORT

    1. 13.Publication of accounts and auditor's report

    2. 14.Default in sending out copies of accounts and auditor's report

    3. 15.Right of member or debenture holder to copies of accounts and auditor's report

    4. 16.Requirements in connection with publication of accounts and auditor's report

  8. PART 7 FILING OF ACCOUNTS AND AUDITOR'S REPORT

    1. 17.Duty to file accounts and reports

    2. 18.Filing obligations of medium-sized LLPs

    3. 19.Filing obligations of large LLPs

    4. 20.Requirements where abbreviated accounts delivered

    5. 21.Approval and signing of abbreviated accounts

    6. 22.Failure to file accounts and auditor's report

  9. PART 8 REVISION OF DEFECTIVE ACCOUNTS

    1. 23.Revision of defective accounts

    2. 24.Disclosure of information

  10. PART 9 ACCOUNTS: SUPPLEMENTARY PROVISIONS

    1. 25.Accounting standards

    2. 26.Medium-sized LLPs

    3. 27.General power to make further provision about accounts

    4. 28.Other supplementary provisions

    5. 29.Meaning of “annual accounts”

    6. 30.Notes to the accounts

    7. 31.Parliamentary procedure for regulations under section 468

    8. 32.Minor definitions

  11. PART 10 AUDIT REQUIREMENT

    1. 33.Requirement for audited accounts

    2. 34.Exemption from audit: small LLPs

    3. 35.Exemption from audit: dormant LLPs

  12. PART 11 APPOINTMENT OF AUDITORS

    1. 36.Appointment of auditors

    2. 37.Fixing of auditor remuneration

    3. 38.Disclosure of auditor remuneration

  13. PART 12 FUNCTIONS OF AUDITOR

    1. 39.Auditor's report

    2. 40.Duties and rights of auditors

    3. 41.Signature of auditor's report

    4. 42.Offences in connection with auditor's report

  14. PART 13 REMOVAL, RESIGNATION, ETC OF AUDITORS

    1. 43.Removal, resignation, etc of auditors

    2. 44.Rights of auditor removed from office

    3. 45.Rights of auditor not re-appointed

    4. 46.Auditor statements

  15. PART 14 LLP AUDIT: SUPPLEMENTARY PROVISIONS

    1. 47.Minor definitions

  16. PART 15 STATUTORY AUDITORS

    1. 48.Extension of Part 42

  17. PART 16 OFFENCES

    1. 49.Liability of member in default

    2. 50.General provisions

  18. PART 17 LLPs: SUPPLEMENTARY AND INTERPRETATION

    1. 51.Courts and legal proceedings

    2. 52.Meaning of “undertaking” and related expressions

    3. 53.Meaning of “dormant”

    4. 54.Requirements of this Act

    5. 55.Minor definitions

    6. 56.Regulations

    7. 57.Section 1292 applies to LLPs, modified so that it reads...

  19. PART 18 FINAL PROVISIONS

    1. 58.Revocation and transitional provisions

  20. Signature

  21. Explanatory Note

Yn ôl i’r brig

Options/Cymorth

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Memorandwm Esboniadol

Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

Mae'r data ar y dudalen hon ar gael yn y fformatau data amgen a restrir: