441. General power to make further provision about accounts and reports

(1) The Board may make rules about —
(a) the accounts that LLPs are required to prepare,
(b) the categories of LLPs required to prepare accounts of any description,
(c) the form and content of the accounts that LLPs are required to prepare,
(d) the obligations of LLPs and others as regards —
(i) the approval of accounts,
(ii) the sending of accounts to members and others,
(iii) the delivery of copies of accounts to the Registrar, and
(iv) the publication of accounts.
(2) The rules may amend this Part by adding, altering or repealing provisions.
(3) But they must not amend (other than consequentially) —
(a) section 382 (accounts to give a fair representation), or
(b) the provisions of Chapter 9 (revision of defective accounts).
(4) The rules may impose fines (up to a maximum of level 3) for contraventions of the rules."