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.


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243150889", "objName" : "Limited liability partnerships accounts ", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "21ac138f1:1547b2607b9:-41dc", "analyticsSessionCookie" : "21ac138f1:1547b2607b9:-41db", "statisticSensorPath" : "" }