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

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Filing obligations of medium-sized LLPs

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18.—(1) Section 445(1) applies to LLPs, modified so that it reads as follows—

“Filing obligations of medium-sized LLPs

445.—(1) The designated members of an LLP that qualifies as a medium-sized LLP in relation to a financial year (see sections 465 to 467) must deliver a copy of the LLP’s annual accounts to the registrar.

(2) They must also deliver to the registrar a copy of the auditor’s report on those accounts.

(3) Where the LLP prepares non-IAS accounts, the designated members may deliver to the registrar a copy of the LLP’s annual accounts for the financial year—

(a)that includes a profit and loss account in which items are combined in accordance with regulation 4 of the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (exemptions for non-IAS individual accounts of medium-sized LLPs) (S.I. 2008/1913), and

(b)that does not contain items whose omission is authorised by that regulation.

These are referred to in this Part as “abbreviated accounts”.

(4) If abbreviated accounts are delivered to the registrar the obligation to deliver a copy of the auditor’s report on the accounts is to deliver a copy of the special auditor’s report required by section 449.

(5) The copy of the balance sheet delivered to the registrar under this section must state the name of the person who signed it on behalf of the members.

(6) The copy of the auditor’s report delivered to the registrar under this section must—

(a)state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or

(b)if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a determination has been made and notified to the Secretary of State in accordance with that section.

(7) This section does not apply to LLPs within section 444 (filing obligations of LLPs subject to the small LLPs regime).”

(2) Until section 1068 comes fully into force, for subsections (5) and (6) of section 445 as applied to LLPs by paragraph (1) substitute—

“(5) The copy of the balance sheet delivered to the registrar under this section must—

(a)state the name of the person who signed it on behalf of the members under section 414, and

(b)be signed on behalf of the members by a designated member.

(6) The copy of the auditor’s report delivered to the registrar under this section must—

(a)state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, and

(b)be signed by the auditor or (where the auditor is a firm) in the name of the firm by a person authorised to sign on its behalf,

or, if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a determination has been made and notified to the Secretary of State in accordance with that section.”

(1)

Section 445 was amended by regulation 6(8) of S.I. 2008/393 in manner not relevant to these Regulations.

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