The Partnerships (Accounts) Regulations 2008

1Citation, commencement and application

2Interpretation

3Qualifying partnerships

4Preparation of accounts of qualifying partnerships

5Delivery of accounts of qualifying partnerships to registrar etc.

6Publication of accounts of qualifying partnerships at head office

7Exemption from regulations 4 to 6 where accounts consolidated

8Appointment of auditor

9Functions of auditor

10Signature of auditor’s report

11Removal of auditors on improper grounds

12Duty of auditor to notify supervisory body

13Duty of members of qualifying partnership to notify supervisory body

14Statutory auditors

15Penalties for non-compliance by members of qualifying partnership

16Penalties for non-compliance by auditors of qualifying partnerships

17Consequential amendments

18Revocation and transitional provisions etc.

PART 1MODIFICATIONS AND ADAPTATIONS FOR PURPOSES OF REGULATION 4

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

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

PART 2MODIFICATION FOR PURPOSES OF REGULATION 10

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

2008 No. 569

Partnership

The Partnerships (Accounts) Regulations 2008

Made26th February 2008

Laid before Parliament5th March 2008

Coming into force6th April 2008

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.

The Secretary of State makes the following Regulations in exercise of the powers conferred by section 2(2) of that Act and sections 1210(1)(h) and 1292(2) of the Companies Act 20063.