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”).
Lifecycle
Department
Made
02 Aug 2013
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Comes into force
TBC
Enabling power
In accordance with paragraph 2(2)of Schedule 2 to the European Communities Act 1972, sections 473(3), 484(3) and 1290 of the Companies Act 2006 and section 17(4) and (5)(a) of the Limited Liability Partnership Act 2000, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.
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