There are currently no known outstanding effects for the The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016, Section 22.
22.—(1) Regulation 34A(1) (exemption from audit: qualifying subsidiaries) is amended as follows.
(2) In section 479A(2)(c) (subsidiary LLPs: conditions for exemption from audit), for sub-paragraph (i) substitute—
“(i)the provisions of Directive 2013/34/EU of 26 June 2013 on the annual financial statements etc. of certain types of undertakings, or”.
(3) In section 479B (LLPs excluded from the subsidiary audit exemption), before paragraph (a) insert—
“(za)a traded LLP as defined in section 474(1),”.
Commencement Information
I1Reg. 22 in force at 17.5.2016, see reg. 2(1)
Regulation 34A was inserted by S.I. 2012/2301, regulation 20(1) and (4).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
