Introductory Text
PART 1
1.Citation, commencement and application
2.Interpretation
3.Qualifying partnerships
PART 2
4.Preparation of accounts of qualifying partnerships
5.Delivery of accounts of qualifying partnerships to registrar etc.
6.Publication of accounts of qualifying partnerships at head office
7.Exemption from regulations 4 to 6 where accounts consolidated
PART 3
8.Appointment of auditor
9.Functions of auditor
10.Signature of auditor’s report
11.Removal of auditors on improper grounds
12.Duty of auditor to notify supervisory body
13.Duty of members of qualifying partnership to notify supervisory body
14.Statutory auditors
PART 4
15.Penalties for non-compliance by members of qualifying partnership
16.Penalties for non-compliance by auditors of qualifying partnerships
PART 5
17.Consequential amendments
18.Revocation and transitional provisions etc.
Signature
SCHEDULE
PART 1 MODIFICATIONS 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 2 MODIFICATION FOR PURPOSES OF REGULATION 10
3.In section 506(1)(b) of the Companies Act 2006 the reference...
Explanatory Note
