Limited liability partnerships: accounts

An overview of the Companies Act 2006 provisions on the preparation of company accounts and reports as applied with modifications to limited liability partnerships (LLPs) for financial years ending on or after 1 October 2012. 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 ouline of the filing obligations and exemptions available to small and medium-sized LLPs and dormant LLPs.


 

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