The Department for Business, Enterprise and Regulatory Reform has published a draft version of The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009. The draft is accompanied by a regulatory impact assessment and a document explaining the purpose of the Regulations. The latter explains that the purpose of the Regulations is to complete the application of relevant provisions of the Companies Act (2006) to LLPs. Relevant accounting and audit provisions of the 2006 Act already apply to LLPs (see this post).For background information concerning the application of the Companies Act (2006) to LLPs, see here.
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