‹ 399. Approval and signing of accounts 405. Duty to circulate copies of annual accounts and auditor's report › 20. Publication of Accounts and Auditor's Report Sections 405 and 407 to 412 apply to LLPs, modified so that they read as follows — ‹ 399. Approval and signing of accounts 405. Duty to circulate copies of annual accounts and auditor's report ›