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Introductory Text
PART 1 GENERAL INTRODUCTORY PROVISIONS
1.Citation and commencement
2.Application
3.Interpretation
4.Scheme of Part 15 as applied to LLPs
PART 2 LLPs QUALIFYING AS SMALL
5.LLPs subject to the small LLPs regime
PART 3 ACCOUNTING RECORDS
6.LLP's accounting records
PART 4 FINANCIAL YEARS
7.An LLP's financial year
PART 5 ANNUAL ACCOUNTS
8.Annual accounts to give true and fair view
9.Individual accounts
10.Group accounts
11.Information to be given in notes to accounts
12.Approval and signing of accounts
PART 6 PUBLICATION OF ACCOUNTS AND AUDITOR'S REPORT
13.Publication of accounts and auditor's report
14.Default in sending out copies of accounts and auditor's report
15.Right of member or debenture holder to copies of accounts and auditor's report
16.Requirements in connection with publication of accounts and auditor's report
PART 7 FILING OF ACCOUNTS AND AUDITOR'S REPORT
17.Duty to file accounts and reports
18.Filing obligations of medium-sized LLPs
19.Filing obligations of large LLPs
20.Requirements where abbreviated accounts delivered
21.Approval and signing of abbreviated accounts
22.Failure to file accounts and auditor's report
PART 8 REVISION OF DEFECTIVE ACCOUNTS
23.Revision of defective accounts
24.Disclosure of information
PART 9 ACCOUNTS: SUPPLEMENTARY PROVISIONS
25.Accounting standards
26.Medium-sized LLPs
27.General power to make further provision about accounts
28.Other supplementary provisions
29.Meaning of “annual accounts”
30.Notes to the accounts
31.Parliamentary procedure for regulations under section 468
32.Minor definitions
PART 10 AUDIT REQUIREMENT
33.Requirement for audited accounts
34.Exemption from audit: small LLPs
35.Exemption from audit: dormant LLPs
PART 11 APPOINTMENT OF AUDITORS
36.Appointment of auditors
37.Fixing of auditor remuneration
38.Disclosure of auditor remuneration
PART 12 FUNCTIONS OF AUDITOR
39.Auditor's report
40.Duties and rights of auditors
41.Signature of auditor's report
42.Offences in connection with auditor's report
PART 13 REMOVAL, RESIGNATION, ETC OF AUDITORS
43.Removal, resignation, etc of auditors
44.Rights of auditor removed from office
45.Rights of auditor not re-appointed
46.Auditor statements
PART 14 LLP AUDIT: SUPPLEMENTARY PROVISIONS
47.Minor definitions
PART 15 STATUTORY AUDITORS
48.Extension of Part 42
PART 16 OFFENCES
49.Liability of member in default
50.General provisions
PART 17 LLPs: SUPPLEMENTARY AND INTERPRETATION
51.Courts and legal proceedings
52.Meaning of “undertaking” and related expressions
53.Meaning of “dormant”
54.Requirements of this Act
55.Minor definitions
56.Regulations
57.
PART 18 FINAL PROVISIONS
58.Revocation and transitional provisions
Signature
Explanatory Note