Draft Regulations laid before Parliament under paragraph 2(2) of Schedule 2 to the European Communities Act 1972, sections 473(3), 484(3) and 1290 of the Companies Act 2006 and section 17(4) and (5)(a) of the Limited Liability Partnerships Act 2000 for approval by resolution of each House of Parliament.

2013 No. XXXX

Companies
Partnership
Limited Liability Partnerships

The Companies and Partnerships (Accounts and Audit) Regulations 2013

Made

Coming into force

The Secretary of State is a Minister designated1 for the purposes of section 2(2) of the European Communities Act 19722 in relation to the creation, operation, regulation or dissolution of companies and other forms of business organisation, and in relation to auditors and the audit of accounts.

In exercise of the powers conferred by that section and by sections 409(1) and (2), 468, 484(1) and 1292 of the Companies Act 20063 and section 15 of the Limited Liability Partnership Act 20004 the Secretary of State makes the following Regulations.

In accordance with paragraph 2(2)5 of Schedule 2 to the European Communities Act 1972, sections 473(3), 484(3) and 1290 of the Companies Act 2006 and section 17(4) and (5)(a) of the Limited Liability Partnership Act 2000, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.