An overview of the Companies Act 2006 provisions on the preparation of annual accounts and reports as applied with modifications to limited liability partnerships (LLPs) for financial years beginning on or after 1 January 2016. This note covers the requirements for LLPs to prepare annual accounts to be sent to their members and to be filed at Companies House. It includes an outline of the filing obligations and exemptions available to small and medium-sized LLPs and dormant LLPs and qualification of an LLP as a micro-entity.