Introductory Text
PART 1
1.Citation and commencement
2.Application
3.Interpretation
4.Scheme of Part 15 as applied to LLPs
PART 2 LLPs
5.LLPs subject to the small LLPs regime
PART 3
6.LLP’s accounting records
PART 4
7.An LLP’s financial year
PART 5
8.Annual accounts to give true and fair view
9.Individual accounts
10.Group accounts
11.Information to be given in notes to accounts
12.Approval and signing of accounts
PART 6
13.Publication of accounts and auditor’s report
14.Default in sending out copies of accounts and auditor’s report
15.Right of member or debenture holder to copies of accounts and auditor’s report
16.Requirements in connection with publication of accounts and auditor’s report
PART 7
17.Duty to file accounts and reports
18.Filing obligations of medium-sized LLPs
19.Filing obligations of large LLPs
20.Requirements where abbreviated accounts delivered
21.Approval and signing of abbreviated accounts
22.Failure to file accounts and auditor’s report
PART 8
23.Revision of defective accounts
24.Disclosure of information
PART 9
25.Accounting standards
26.Medium-sized LLPs
27.General power to make further provision about accounts
28.Other supplementary provisions
29.Meaning of “annual accounts”
30.Notes to the accounts
31.Parliamentary procedure for regulations under section 468
32.Minor definitions
PART 10
33.Requirement for audited accounts
34.Exemption from audit: small LLPs
35.Exemption from audit: dormant LLPs
PART 11
36.Appointment of auditors
37.Fixing of auditor remuneration
38.Disclosure of auditor remuneration
PART 12
39.Auditor’s report
40.Duties and rights of auditors
41.Signature of auditor’s report
42.Offences in connection with auditor’s report
PART 13 ETC
43.Removal, resignation, etc of auditors
44.Rights of auditor removed from office
45.Rights of auditor not re-appointed
46.Auditor statements
PART 14 LLP
47.Minor definitions
PART 15
48.Extension of Part 42
PART 16
49.Liability of member in default
50.General provisions
PART 17 LLPs
51.Courts and legal proceedings
52.Meaning of “undertaking” and related expressions
53.Meaning of “dormant”
54.Requirements of this Act
55.Minor definitions
56.Regulations
57.Section 1292 applies to LLPs, modified so that it reads...
PART 18
58.Revocation and transitional provisions
Signature
Explanatory Note