411. Requirements in connection with publication of non-registrable and other accounts
Past version: effective from 21/10/2015 - 20/10/2015
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(1) If an LLP publishes non-registrable accounts, it must publish with them a statement indicating —
(a) that they are not the LLP's registrable accounts,
(b) whether registrable accounts dealing with any financial year with which the non-registrable accounts purport to deal have been delivered to the Registrar, and
(c) whether an auditor's report has been made on the LLP's registrable accounts for any such financial year, and if so whether the report —
(i) was qualified or unqualified, or included a reference to any matters to which the auditor drew attention by way of emphasis without qualifying the report, or
(ii) contained a statement under section 469(2) (accounting records or returns inadequate or accounts), or section 469(3) (failure to obtain necessary information and explanations).
(2) The LLP must not publish with non-registrable accounts the auditor's report on the LLP's registrable accounts.
(3) References in this section to the publication by an LLP of "non-registrable accounts" are to the publication of —
(a) any balance sheet or profit and loss account relating to, or purporting to deal with, a financial year (or any part thereof) of the LLP, or
(b) an account in any form purporting to be a balance sheet or profit and loss account for a group headed by the LLP relating to, or purporting to deal with, a financial year (or any part thereof) of the LLP,
otherwise than as part of the LLP's registrable accounts.
(4) In subsection (3)(b) "a group headed by the LLP" means a group consisting of the LLP and any other undertaking (regardless of whether it is a subsidiary undertaking of the LLP) other than a parent undertaking of the LLP.
(5) If an LLP contravenes any provision of this section, a contravention of the Companies Regulations is committed by —
(a) the LLP, and
(b) every member of the LLP who is in default.
(6) A person who commits the contravention referred to in subsection (5) shall be liable to a fine of up to level 4.