Checklist: Limited liability partnerships: accounts exemptions for small, medium-sized and group LLPs: financial years beginning before 1 January 2016

A checklist of the exemptions from publication of full audited accounts and an auditor's report applicable to small or medium-sized LLPs and groups under the Companies Act 2006, as applied to LLPs with modifications for financial periods beginning before 1 January 2016 (including financial years beginning on or after 1 January 2015 but before 1 January 2016 where the LLP has not elected and/or is unable to apply the amended provisions under the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (SI 2016/575)).

For a checklist of the financial reporting requirements of LLPs for financial years beginning on or after 1 January 2016 (or financial years beginning on or after 1 January 2015 and before 1 January 2016, if the LLP members agree and a copy of the LLP's accounts for that financial year has not already been delivered to the Registrar of Companies before 17 May 2016), see Checklist, Checklist: LLPs: accounts exemptions for micro-entities, small, medium-sized LLPs and group LLPs: financial years beginning on or after 1 January 2016.

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