Show Summary Details Statutory Instruments SI 2016 No. 575: Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 Scheme of Part 15 of the Companies Act 2006 as applied to LLPs LLPs subject to the small LLPs regime LLPs qualifying as micro-entities Annual accounts to give true and fair view Individual accounts Group accounts Information to be given in notes to accounts Approval and signing of accounts Duty to file accounts and reports Filing obligations of medium-sized LLPs Filing obligations of large LLPs Exemption for dormant subsidiary LLPs Removal of requirements relating to abbreviated accounts Medium-sized LLPs Preparation and filing of accounts in euros Meaning of “annual accounts” Notes to the accounts Minor definitions Exemption from audit: qualifying subsidiaries Exemption from audit: dormant LLPs Auditor's report Minor definitions Review ...