The Companies and Partnerships (Accounts and Audit) Regulations 2013 (revoked)

These Regulations amend certain accounting and auditing provisions in the Companies Act 2006 (“the 2006 Act”) and certain provisions of the 2006 Act as they are applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911). The Regulations also make amendments to the Partnerships (Accounts) Regulations 2008 (S.I. 2008/569) (“the 2008 Partnerships Regulations”).