CHAPTER 7 ACCOUNTS AND AUDIT
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15. General
- 367. Scheme of this Part
- 368. LLPs subject to the small LLPs regime
- 369. LLPs qualifying as small: general
- 370. LLPs qualifying as small: parent LLPs
- 371. LLPs excluded from the small LLPs regime
- 372. Public interest entities and financial institutions
- 373. LLPs qualifying as micro-entities
- 374. LLPs excluded from being treated as micro-entities
- 16. Accounting records
- 17. An LLP's Financial Year
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18. Annual Accounts
- 382. Accounts to give a fair representation
- 383. Duty to prepare individual accounts
- 384. Individual accounts: exemption for dormant subsidiaries
- 385. LLPs excluded from the dormant subsidiaries exemption
- 386. Dormant subsidiaries exemption: parent undertaking declaration of guarantee
- 387. Individual accounts: applicable accounting framework
- 388. Option to prepare group accounts
- 389. Duty to prepare group accounts
- 390. Exemption for LLP included in group accounts of larger group
- 391. Consistency of financial reporting within group
- 392. Individual profit and loss account where group accounts prepared
- 393. Information about related undertakings
- 394. Information about related undertakings: alternative compliance
- 395. Information about off-balance sheet arrangements
- 396. Information about employee numbers and costs
- 19. Approval and signing of accounts
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20. Publication of Accounts and Auditor's Report
- 405. Duty to circulate copies of annual accounts and auditor's report
- 407. Default in sending out copies of accounts and auditor's report: contraventions
- 408. Right of member or debenture holder to copies of accounts and auditor's report
- 409. Name of signatory to be stated in published copies of accounts and reports
- 410. Requirements in connection with publication of registrable accounts
- 411. Requirements in connection with publication of non-registrable and other accounts
- 412. Meaning of "publication" in relation to accounts and reports
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21. Filing of Accounts and Auditor's Report
- 415. Duty to file accounts and reports with the Registrar
- 416. Period allowed for filing accounts
- 417. Calculation of period allowed
- 418. Filing obligations of LLPs subject to small LLPs regime
- 419. Filing obligations of LLPs entitled to small LLPs exemption: additional requirements
- 420. Filing obligations of medium-sized LLPs
- 421. Filing obligations of LLPs generally
- 423. Dormant subsidiaries exempt from obligation to file accounts
- 424. LLPs excluded from the dormant subsidiaries exemption
- 425. Dormant subsidiaries filing exemption: parent undertaking declaration of guarantee
- 426. Default in filing accounts and reports: contraventions
- 427. Default in filing accounts and reports: Court order
- 22. Revision of Defective Accounts
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23. Power of authorised person to require documents etc.
- 432. Power of authorised person to require documents, information and explanations
- 433. Restrictions on disclosure of information obtained under compulsory powers
- 434. Permitted disclosure of information obtained under compulsory powers
- 435. Power to amend categories of permitted disclosure
- 437. Accounting standards
- 438. LLPs qualifying as medium-sized: general
- 439. LLPs qualifying as medium-sized: parent LLPs
- 440. LLPs excluded from being treated as medium-sized
- 441. General power to make further provision about accounts and reports
- 24. Supplementary Provisions
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25. Audit
- 447. Requirement for audited accounts and public interest entities and financial institutions
- 448. Right of members to require audit
- 449. Small LLPs: conditions for exemption from audit
- 450. LLPs excluded from small LLPs exemption
- 451. Availability of small LLPs exemption in case of group LLP
- 452. Subsidiary LLPs: conditions for exemption from audit
- 453. LLPs excluded from the subsidiary LLPs audit exemption
- 454. Subsidiary LLPs audit exemption: parent undertaking declaration of guarantee
- 455. Dormant LLPs: conditions for exemption from audit
- 456. LLPs excluded from dormant LLPs exemption
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26. Appointment of Auditors
- 457. Appointment of auditors of LLPs: general
- 458. Appointment of auditors of LLPs: default power of Registrar
- 459. Term of office of auditors of LLPs
- 460. Prevention by members of deemed re-appointment of auditor
- 464. Fixing of auditor's remuneration
- 465. Disclosure of terms of audit appointment
- 466. Disclosure of services provided by auditor or associates and related remuneration
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27. Functions of Auditor
- 467. Auditor's report on LLP's annual accounts
- 469. Duties of auditor
- 470. Auditor's general right to information
- 471. Auditor's right to information from overseas subsidiary undertakings
- 472. Auditor's rights to information: contraventions
- 473. Auditor's rights in relation to meetings
- 474. Signature of auditor's report
- 475. Senior auditor
- 476. Names to be stated in published copies of auditor's report
- 477. Circumstances in which names may be omitted
- 478. Contraventions in connection with auditor's report
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28. Removal, Resignation, etc of Auditors
- 479. Removal of auditor from office
- 480. Notice of removal of auditor
- 481. Notice to Registrar of determination removing auditor from office
- 482. Rights of auditor who has been removed from office
- 483. Failure to re-appoint auditor: rights of auditor who is not reappointed
- 485. Resignation of auditor
- 486. Notice to Registrar of resignation of auditor
- 487. Rights of resigning auditor
- 488. Statement by auditor to be deposited with LLP
- 489. LLP's duties in relation to statement
- 490. Copy of statement to be sent to Registrar
- 491. Duty of auditor to notify appropriate audit authority
- 492. Effect of casual vacancies
- 493. Voidness of provisions protecting auditors from liability
- 494. Indemnity for costs of successfully defending proceedings
- 495. Liability limitation agreements
- 496. Terms of liability limitation agreement
- 497. Authorisation of agreement by members of the LLP
- 498. Effect of liability limitation agreement
- 499. Disclosure of agreement by LLP
- 29. Supplementary provisions