‹ 381. Alteration of accounting reference date 382. Accounts to give a fair representation › 18. Annual Accounts Past version: effective from 21/10/2015 - 20/10/2015 To view other versions open the versions tab on the right Sections 382 to 396 apply to LLPs, modified so that they read as follows — ‹ 381. Alteration of accounting reference date 382. Accounts to give a fair representation ›