The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

[^key-2d0d5adeec24301457c90518a97f67f6]: Words in reg. 10 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 16(c)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2d6f2bdbb2044e7cfc9efedb58a40574]: Words in reg. 9 substituted (31.12.2020 with effect in relation to accounts for financial years beginning on or after IP completion day) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 58(3)(b) (with reg. 1(3)-(8), Sch. 1 para. 65); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2dff67b1631d4c9bf42180d9826aff1e]: Words in reg. 26 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 3(3)(b) (with reg. 1(5)(6))

[^key-2e017c022644406ed464fceb53123540]: Words in reg. 9 substituted (31.12.2020 with effect in relation to accounts for financial years beginning on or after IP completion day) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 58(3)(a) (with reg. 1(3)-(8), Sch. 1 para. 65); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2e0828ea17d730ef8545b505c7195a17]: Words in reg. 15 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 8(3)(c)

[^key-2ea7a328c4b750b4c4433ed47232e835]: Words in reg. 29 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 17

[^key-2fa2d16beabff8f8e68b2fc76d46a8d1]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(4)(d)

[^key-2fe0e32704a8f3afdd2f98a4fa4c14ee]: Words in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(a)(iii)(aa) (with reg. 2(6)(7))

[^key-30cf18ef3042559a55eed5f87c801bd8]: Words in reg. 4 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 9

[^key-30f3caacc7ecf32814f531dd144980c5]: Words in reg. 9 inserted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(8)(a)

[^key-310e163c9cef5a19815da3f952ef37b8]: Words in reg. 17 inserted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 5 (with reg. 2(6)(7))

[^key-323bbc5dce7b30fd9b32b88ce95ebe1d]: Words in reg. 17 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 17(3)(a)

[^key-354d8a938f1a43d9f41de25f190afbb9]: Words in reg. 10 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(3)(c)

[^key-35758fba548cd7a5dd4d6192617a9586]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(5)(d)

[^key-369b82447cf653c5503833a5f3d580d2]: Word in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(a)(iii)(bb) (with reg. 2(6)(7))

[^key-36f62655e294b45f94ec0b45edb37ba5]: Words in reg. 19A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 15(3)

[^key-36f7bb4eb87cbe5157bcbaaeb62cb02d]: Word in reg. 5A omitted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 13(a) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-37e09c46331d2577429558933c0e2970]: Words in reg. 11 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 10(2)

[^key-3913c258eca18b252134ef3835ce0544]: Words in reg. 32 substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 143(b)

[^key-392ce0da37f35c5200e8f9fd1c53c461]: Word in reg. 5A substituted (with effect in accordance with reg. 2(5)(b) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 2 (with reg. 2(6)(7))

[^key-39523eb9fdf1184ef819ee259f33cfe1]: Word in reg. 23 omitted (1.4.2019) by virtue of The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(3)(c)

[^key-39e0b92b742984afbdbd564bef5a1173]: Words in reg. 13 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 12(3)(b)(ii)

[^key-3a195d603856401a057032fc7f0207b9]: Words in reg. 10 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(4)

[^key-3a28c7a335df2ded4657d37ee6eba579]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(4)(c)(ii)

[^key-3a34d8bf08ed51861253c1e15f9cd4a2]: Words in reg. 10 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(2)(a)

[^key-3a91c43ce70eceb39809c39c65dafab0]: Words in Pt. 6 heading substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 5

[^key-3acee6e9c78c9700e00c35189949966f]: Words in reg. 17 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 11(2)(a)

[^key-3af2dd27f764b83b8085f99308139153]: Words in reg. 23 heading inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(2)

[^key-3b3d4069b7a7a5c41e82f816616021d9]: Words in reg. 19 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 12

[^key-3cac0398a5e4d1a99dabb0ac0af094eb]: Words in reg. 46 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 53(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-3da850e3cf1911f19a2f91ac5a87cbf4]: Words in reg. 10 omitted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 16(b)(iii)(dd) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-3ec68b040f1aa35de65f2e131c3ba9bc]: Words in reg. 41 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 15(b) (with reg. 2(6)(7))

[^key-3f1f41eb553309fe274de6020de2eb61]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(5)(b)

[^key-3f9a6e25f14ccbd54796839ca2bbf6d7]: Words in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(a)(ii) (with reg. 2(6)(7))

[^key-404228717e354109b609ca72fd92c8de]: Words in reg. 11 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 10(5)(d)(i)

[^key-404f6d5426e36578e3831afcf4495669]: Words in reg. 45 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 18(b)(i) (with reg. 2(6)(7))

[^key-407c0c0372d783dd141c8e198b4474b3]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(5)(b)(i)

[^key-4124add32f24f9dc9222e5217fccc230]: Word in reg. 34 omitted (E.W.S.) (1.10.2018) by virtue of The Occupational Pension Schemes (Master Trusts) Regulations2018 (S.I. 2018/1030), regs. 1(2), 31(4)(a)

[^key-425d69dde7466cdba1cd99354b39546d]: Words in reg. 47 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 54; 2020 c. 1, Sch. 5 para. 1(1)

[^key-43252c9a322c921628018c8fc58e2cb7]: Words in reg. 26 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 3(3)(a) (with reg. 1(5)(6))

[^key-432d2be589c0406e155ee86347b881dd]: Words in reg. 10 inserted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(9)(b)

[^key-43930579d8c3303f927c9d42bb37c565]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(4)(c)

[^key-440f393c81a93e368133ab6765563d95]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(3)(a)

[^key-4570505ddbd2d984e632707ec937718b]: Words in reg. 17 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 11(2)(b)

[^key-461de4879ce3e4d4b858a811cec4ff02]: Words in reg. 19A omitted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 17(b)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-463a93d280c60670d6ae7a953293fc9a]: Words in reg. 17 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 12(2)(b)

[^key-46421ad4fd6883fe58f0051932978cc3]: Words in reg. 26 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 17(4)(b)

[^key-465f77b0182cf58b4d51c4e56ff9cdaf]: Words in reg. 59(2) substituted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 21(c) (with reg. 2(6)(7))

[^key-471cdd93208c5ba92182f178ee3154d1]: Words in reg. 55(1) substituted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 3 para. 19(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-483ad3853228668ab7b800aee3fd043f]: Words in reg. 10 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(2)(g)

[^key-486c12d71a70efd5a2209fc0a1854a34]: Words in reg. 12 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 11(2)

[^key-4882f11edf6ec7f44c3336d044a7813a]: Words in reg. 17 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 12(3)(c)

[^key-48a60b9b51f551a1b2a21b548c8831d8]: Words in reg. 10 substituted (with effect in accordance with reg. 2(5)(b) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 3(b)(ii) (with reg. 2(6)(7))

[^key-4a65d3856a1f89af3a2c4bcbf5a798a9]: Word in reg. 26 omitted (E.W.S.) (1.10.2018) by virtue of The Occupational Pension Schemes (Master Trusts) Regulations2018 (S.I. 2018/1030), regs. 1(2), 31(3)(a)(i)

[^key-4bee8e0d2c7b284942d9942dfefdfd9a]: Words in reg. 19 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 14(2)

[^key-4e7e2aecfeb9b9d24cb60b3b447c2fb1]: Reg. 12A inserted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 4 (with reg. 2(6)(7))

[^key-4f11c1bdb904d2dc6f02da0ca1685bb7]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(3)(b)

[^key-5016b9b9d538ea38d65cc5444b15081c]: Words in reg. 43 inserted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 16(b) (with reg. 2(6)(7))

[^key-501f3dfdb6cb6374e3b6ffd180e8e169]: Words in reg. 11 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 10(5)(c)

[^key-513bdd9766279fe014c9ece763224ee3]: Words in reg. 5A inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 13(f)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-51c75e3f3adcd691ad0f0020e9b00eae]: Words in reg. 35 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 23(2)

[^key-51d550a210bc0db2ebc292bcc148ff64]: Word in reg. 15 omitted (1.4.2019) by virtue of The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 14(3)(b)(i)

[^key-5205173cc477a0bba4a5e1b199394976]: Words in reg. 12A inserted (6.4.2022) by The Limited Liability Partnerships (Climate-related Financial Disclosure) Regulations 2022 (S.I. 2022/46), regs. 1(2), 2(2)(b)

[^key-52a70e82d92a7e6de306aa9fdd7cf39c]: Words in reg. 11 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 10(4)(a)

[^key-5433d5dcc5975514ed1544da3ac734da]: Word in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(c)(ii)(bb) (with reg. 2(6)(7))

[^key-5459c514a8177a10279c06baf89a0ced]: Word in reg. 5 omitted (E.W.S.) (1.10.2018) by virtue of The Occupational Pension Schemes (Master Trusts) Regulations2018 (S.I. 2018/1030), regs. 1(2), 31(2)(b)(i)

[^key-5484061cb88d5425df4858f9698ea995]: Words in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(e)(i) (with reg. 2(6)(7))

[^key-548e38b42a986e30c364e4bdabdecdcf]: Words in reg. 15 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 8(3)(b)

[^key-549394027ffab1f9c51ddcaa8102b5cb]: Words in reg. 22 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 13(3)(a)

[^key-55197bb55af7801bbdb907e7d2cc707f]: Words in reg. 10 omitted (with effect in accordance with reg. 2(5)(b) of the amending S.I.) by virtue of The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 3(b)(iv) (with reg. 2(6)(7))

[^key-55fe0de6b775695f9ea96126e99c97fe]: Words in reg. 29 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 19(2)

[^key-5672f5e9669c132bd5ffabd95bc526cc]: Pt. 5A inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 10

[^key-568123581cde90e48bf25d207924f991]: Words in reg. 16 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 9(3)(b)

[^key-56e817f37197e164be4d05250bf90117]: Words in reg. 17 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 12(3)(a)

[^key-59dc510e6453c831fb824300aaceff51]: Words in reg. 12B inserted (6.4.2022) by The Limited Liability Partnerships (Climate-related Financial Disclosure) Regulations 2022 (S.I. 2022/46), regs. 1(2), 4

[^key-5ab40b94fe931495b7f5cea43d5f9cac]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(5)(e)(i)

[^key-5abc49a06d18fa7f106daa54c7e8ea6f]: Words in reg. 18 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 13(2)(b)

[^key-5c3fff1a6f7f08d63f3ab43f3078ef9f]: Words in reg. 17 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 11(4)

[^key-5c761fabffb6adb028a5d5393bdc81eb]: Words in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(h)(iii) (with reg. 2(6)(7))

[^key-5d2d3837c3132417614cc2e088350914]: Words in reg. 10 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 16(a)(i)(aa) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-5d96771f0f8038809e21632266abcc97]: Words in reg. 33 inserted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(2)

[^key-620c064ca5052156ce319e4d0d36d695]: Words in reg. 5 inserted (N.I.) (27.3.2024) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024 (S.R. 2024/78), regs. 1, 31(2)(b)

[^key-622ae1d8a5074347d3e7a893f1f56e1e]: Words in reg. 10 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(7)(a)

[^key-6244612ded6048e1ac00aad7aa08a1aa]: Words in reg. 19 inserted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 7 (with reg. 2(6)(7))

[^key-628e6d0f48fde3638903ec821469ad90]: Words in reg. 22 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 13(4)(b)(i)

[^key-629f77435eaa9abdae9116fff2f4a94d]: Words in reg. 10 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(2)(e)

[^key-64d0f8a6155694c526c4a731f0e8590d]: Words in reg. 22 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 19(3)(b)

[^key-650be28dad940f8ac9d15b96ebca5504]: Words in reg. 34A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 22(3)

[^key-6518474c032b2c76bb3903f173aebf51]: Words in reg. 11 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 10(5)(d)(ii)

[^key-658f25a9411eee582a0ce6c04f734220]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(5)(c)

[^key-660bba485e02d6a3803b174da11a055d]: Word in reg. 23 omitted (1.4.2019) by virtue of The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(5)(c)(i)

[^key-677f8618e56683af6a2e09e69a766710]: Words in reg. 55 omitted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 21(a)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-693ec7debfab67d3f385ae1fe4d305ca]: Words in reg. 59(5) inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 21(d)(ii) (with reg. 2(6)(7))

[^key-6b113161a496a962e97d597a8e9a4e52]: Word in reg. 7 substituted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 14(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6b24e18dd5ec5f186d89c490627945d2]: Words in reg. 34 substituted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(3)(b)(i)

[^key-6c7c555d692df1d82bddc4e67fab0a49]: Words in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(g)(i) (with reg. 2(6)(7))

[^key-6d22059ac6634a95b22a0035ba79446b]: Words in reg. 32 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 20(b) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6d355166f6078d296ba2ae9a3fb303a0]: Words in reg. 9 inserted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(5)(b)

[^key-6da9f375fcb89ddebc71d853cf0c63c8]: Words in reg. 19A substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 17(a)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6ec418735a6ab879d23b4ec9677fd7f4]: Words in reg. 22 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 13(3)(b)(ii)

[^key-6fc6b88a6f9e2d18dc8ce795fbbfce0b]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(5)(a)

[^key-70b75a50f44bb6f10ebf4f5ac4f11fad]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(4)(b)(ii)

[^key-71730c110ef66e0350e4241ab91412cd]: Words in reg. 10 omitted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 16(b)(iii)(bb) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-7194a6d282e2aeedf440f42e5c8dd3fc]: Words in reg. 38A substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 51(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

[^key-71c671a6902c1d588823c51c37ab2d61]: Words in reg. 32 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 21(2)(b)

[^key-721191dd7f7da818697e020da8397506]: Words in reg. 34A substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 50(b)(ii) (as substituted by S.I. 2019/1392, regs. 1(2), 7) (with transitional provisions in S.I. 2019/177, Sch. 4 para. 1(za)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-72ac43ac67d494a434c4a0a83287793b]: Words in reg. 24A inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 24(b)

[^key-73456b945505614e94bdce991c2da832]: Words in reg. 16 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 9(4)(a)

[^key-7366785ea02d400d09fccc3c28686852]: Reg. 59(3) substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 25(4)

[^key-736e078fc819677e581a2dec48357347]: Words in reg. 8 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 7(2)

[^key-7381a632f22993b56a211d8346818678]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(3)(d)

[^key-73be3c8d4bfbb2764e4d768bf2bc1033]: Words in reg. 19 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 18

[^key-73e361e36169e0a64576bca8a1febe01]: Reg. 20 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 16(1)

[^key-743189daa938172ac40c0f0b9acfa109]: Words in reg. 41 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 15(d) (with reg. 2(6)(7))

[^key-74486a6bb8f8c882e4de5e95ca6bee57]: Words in reg. 17 substituted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(6)

[^key-7542670c56221efc4ad018459bd76cbf]: Words in reg. 55 inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 21(a)(iv) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-75c0ab3eeff8e90f45ab7eacfea0605f]: Words in Pt. 8 heading substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 14

[^key-7636351d026c2bac757851843d66ae95]: Words in reg. 10 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(3)(d)

[^key-769d6360b5a4594152bb804d94683e43]: Words in reg. 9 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 8(4)(a)

[^key-78304ffad57e8bf28ccc93cff20fba6e]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(3)(b)

[^key-78dd134a6c16280041c2ad9d61870e1e]: Words in reg. 34 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 50(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-79d0c4a983bc38725a0e506e7bde7613]: Words in reg. 9 inserted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(8)(b)

[^key-79dfec74d74d18814aef28f9de0a0cb8]: Words in reg. 23 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(3)(a)

[^key-7a9e91e61c385cdee64402cc0a2513d1]: Words in reg. 36 inserted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 11(a) (with reg. 2(6)(7))

[^key-7b63a7f4fb08f1e9d0f49d58b9ac736e]: Words in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(d)(ii)(aa) (with reg. 2(6)(7))

[^key-7bf859c7413818f841f1f6ae3d45532e]: Words in reg. 4 omitted (with effect in accordance with reg. 2(2)-(7) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 4(2)

[^key-7cfc2246eb882333cb3ab83c100b1085]: Words in reg. 17 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 12(3)(e)

[^key-7d85d46262cf9ee69d20f0057ec8117a]: Words in reg. 34A omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 50(c)(ii) (as substituted by S.I. 2019/1392, regs. 1(2), 7); 2020 c. 1, Sch. 5 para. 1(1)

[^key-7dd9d3f6390417344302476e13cb79db]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(4)(c)(i)

[^key-7e3f3b5d8a57d977efadd3e5e683ae42]: Words in regs. 54-57 inserted (1.10.2009) by virtue of The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), reg. 2(3), Sch. 3 para. 15(4)

[^key-7e831cb9430c85db41ce7987f3471061]: Words in reg. 10 substituted (31.12.2020 with effect in relation to accounts for financial years beginning on or after IP completion day) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 58(4)(a) (with reg. 1(3)-(8), Sch. 1 para. 65); 2020 c. 1, Sch. 5 para. 1(1)

[^key-7ea4e05038d98158aff71c9b14443a56]: Words in reg. 34 omitted (with application in accordance with reg. 2 of the amending S.I.) by virtue of The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(3)(a)(iii)