The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018

  1. Introductory Text

  2. PART 1 Introductory

    1. 1.Citation

    2. 2.Commencement and application

  3. PART 2 Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

    1. 3.The Large and Medium-sized Companies and Groups (Accounts and Reports)...

    2. 4.Amendment of regulation 10 (directors’ report)

    3. 5.Amendment of regulation 14 (review)

    4. 6.Amendment of Part 7 of Schedule 7 (disclosures concerning greenhouse gas emissions)

    5. 7.New Part 7A of Schedule 7

  4. PART 3 Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

    1. 8.(1) The Limited Liability Partnerships (Accounts and Audit) (Application of...

    2. 9.Amendment of regulation 4 (scheme of Part 15 as applied to LLPs)

    3. 10.New Part 5A

    4. 11.Amendment of Part 6 (publication of accounts and auditor’s report)

    5. 12.Amendment of regulation 13 (publication of accounts and auditors’ report)

    6. 13.Amendment of regulation 14 (default in sending out copies of accounts and auditor’s report)

    7. 14.Amendment of regulation 15 (right of member or debenture holder to copies of accounts and auditor’s report)

    8. 15.Amendment of regulation 16 (requirements in connection with publication of accounts and auditor’s report)

    9. 16.Amendment of Part 7 (filing of accounts and auditor’s report)

    10. 17.Amendment of regulation 17 (duty to file accounts and reports)

    11. 18.Amendment of regulation 19 (filing obligations of large LLPs)

    12. 19.Amendment of regulation 22 (failure to file accounts and auditor’s report)

    13. 20.Amendment of Part 8 (revision of defective accounts)

    14. 21.Amendment of regulation 23 (revision of defective accounts)

    15. 22.Amendment of regulation 24 (disclosure of information)

    16. 23.Amendment of Part 9 (accounts: supplementary provisions)

    17. 24.Amendment of regulation 24A

    18. 25.Amendment of regulation 59 (review)

  5. Signature

  6. Explanatory Note