421. Filing obligations of LLPs generally
Past version: effective from 21/10/2015 - 20/10/2015
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(1) The members of an LLP must deliver to the Registrar for each financial year of the LLP a copy of the LLP's annual accounts.
(2) The members to whom subsection (1) applies must also deliver to the Registrar a copy of the auditor's report on those accounts. This does not apply if the LLP is exempt from audit and the members have taken advantage of that exemption.
(3) The copy of the balance sheet delivered to the Registrar under this section must state the name of the person who signed it on behalf of the board.
(4) The copy of the auditor's report delivered to the Registrar under this section must —
(a) state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior auditor, or
(b) if the conditions in section 477 (circumstances in which names may be omitted) are met, state that a determination has been made and notified to the Board in accordance with that section.
(5) This section does not apply to LLPs within —
(a) section 418 (filing obligations of LLPs subject to the small LLPs regime), or
(b) section 420 (filing obligations of medium-sized LLPs)."