PART 3Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
Amendment of regulation 59 (review)25
1
Regulation 59 is amended as follows.
2
In paragraph (1), for sub-paragraph (a), substitute —
a
carry out a review, respectively, of the regulatory provision contained in these Regulations to which amendments have been made by—
i
Part 2 of the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 201621 (“the 2016 Regulations”),
ii
Schedule 3 to the Statutory Auditors Regulations 201722, and
iii
Part 3 of the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (“the 2018 Regulations”),
3
In paragraph (1)(b)—
a
for “the review”, substitute “each review”;
b
before “report”, insert “separate”.
4
For paragraph (3), substitute—
3
The first report under—
a
paragraph (1)(a)(i) and (ii) must be published before the end of the period of 5 years beginning with the date on which the 2016 Regulations come into force;
b
paragraph (1)(a)(iii) must be published before the end of the period of 5 years beginning with the date on which the 2018 Regulations come into force.