The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008
These Regulations specify the form and content of the accounts of limited liability partnerships (LLPs), other than those subject to the small LLPs regime, under Part 15 of the Companies Act 2006 (c.46) (“the 2006 Act”), as applied to LLPs with modifications by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911). They do so by applying to LLPs, with modifications, provisions of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410).