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).
Wednesday 14 August 2013
UK: The Companies and Partnerships (Accounts and Audit) Regulations 2013
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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