The Companies and Partnerships (Accounts and Audit) Regulations 2013 were made earlier this month: see
here or
here (
pdf). The Regulations make amendments to
Part 15 ("Accounts and reports") of the
Companies Act 2006 as well as the
Partnerships (Accounts) Regulations 2008. The amendments are needed to correct a defect in the UK's implementation of
Council Directive 90/605/EEC. Further information is available in the explanatory memorandum available
here (
pdf).
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