The Partnerships (Accounts) Regulations 2008

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1. Introductory Text

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   PART 1

   1. 1. Citation, commencement and application

   2. 2. Interpretation

   3. 3. Qualifying partnerships

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   PART 2

   1. 4. Preparation of accounts of qualifying partnerships

   2. 5. Delivery of accounts of qualifying partnerships to registrar etc.

   3. 6. Publication of accounts of qualifying partnerships at head office

   4. 7. Exemption from regulations 4 to 6 where accounts consolidated

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   PART 3

   1. 8. Appointment of auditor

   2. 9. Functions of auditor

   3. 10. Signature of auditor’s report

   4. 11. Removal of auditors on improper grounds

   5. 12. Duty of auditor to notify supervisory body

   6. 13. Duty of members of qualifying partnership to notify supervisory body

   7. 14. Statutory auditors

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   PART 4

   1. 15. Penalties for non-compliance by members of qualifying partnership

   2. 16. Penalties for non-compliance by auditors of qualifying partnerships

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   PART 5

   1. 17. Consequential amendments

   2. 18. Revocation and transitional provisions etc.

7. Signature

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      SCHEDULE

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         PART 1 MODIFICATIONS AND ADAPTATIONS FOR PURPOSES OF REGULATION 4

         1. 1. (1) Accounts prepared under regulation 4 of these Regulations must...

         2. 2. (1) The provisions of the Small Companies Accounts Regulations referred...

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         PART 2 MODIFICATION FOR PURPOSES OF REGULATION 10

         1. 3. In section 506(1)(b) of the Companies Act 2006 the reference...

9. Explanatory Note