Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Auditor’s report definition

What does Auditor’s report mean? A written opinion issued by a company’s statutory auditor on its annual accounts. It states whether the financial statements give a true and fair view and have been properly prepared in accordance with applicable law and accounting standards. In England & Wales, Scotland and Northern Ireland, its form and required content are set by the Companies Act 2006 and the FRC’s International Standards on Auditing (UK) and Ethical Standard; in Ireland, by the Companies Act 2014 and ISAs (Ireland) under IAASA oversight. No report is produced where a company validly claims audit exemption. An auditor’s report normally includes: the opinion...

Companies House filing for LLPs: UK deadlines, accounts to file and auditor’s report requirements by size (small, micro, medium and large)

Published by a LexisNexis Corporate expert

Practice notes

Members of an LLP are required to file its accounts and reports with Companies House for every financial year, unless the LLP qualifies for the dormant subsidiaries exemption in section 448A of the Companies Act 2006 (CA 2006). The Availability of this dormant subsidiaries exemption for LLPs is the same as for companies and is set out in Practice Note: Dormant companies—accounts and audit—Dormant Company exemption from the requirement to file accounts. According to the LLP’s status in the financial year concerned, the form and contents of the accounts and reports submitted will vary. For an overview of the statutory regime for LLP annual accounts and reports, see Practice Note: LLP Accounts and reports—an outline of the statutory framework.

Period for filing accounts

LLPs must submit their accounts and reports to Companies House within nine months after the end of the relevant accounting reference period. This is subject to the following exceptions:

if the relevant accounting reference period is the LLP’s first and exceeds 12 months, the period is the later of (a) nine months from the first anniversary of the...

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Web page updated on 21/05/2026

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