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The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012
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8. For regulation 25 (accounting standards) of the 2008 Regulations, substitute—
Section 464 applies to LLPs, modified so that it reads as follows—
464 Accounting Standards
(1) In this Part “accounting standards” means statements of standard accounting practice issued by the Financial Reporting Council Limited.
(2) References in this Part to accounting standards applicable to an LLP’s annual accounts are to such standards as are, in accordance with their terms, relevant to the LLP’s circumstances and to the accounts”.
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