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ADGM LEGAL FRAMEWORK

  • ABU DHABI GLOBAL MARKET
    • FEDERAL LAW NO (8) OF 2004
    • FEDERAL DECREE NO (15) OF 2013
    • CABINET RESOLUTION NO (4) OF 2013
    • CABINET RESOLUTION NO. 28 OF 2007
    • ABU DHABI LAW NO. (4) OF 2013
    • ABU DHABI LAW NO. (12) OF 2020
    • ADGM LEGAL FRAMEWORK
      • COMMERCIAL LEGISLATION
        • Regulations
        • Rules
        • Repealed Legislation
          • Companies Regulations (Auditors) Rules 2021
          • Companies Regulations 2015 (consolidated version - 27 November 2018)
          • Commercial Licensing Regulations 2015 (Exemptions) Order 2020
          • Commercial Licensing Regulations 2015 (Conditions of Licence and Branch Registration) Rules 2019
          • Commercial Licensing Regulations 2015 (Controlled Activities) Rules 2015
          • Companies Regulations (Business And Company Names) Rules 2016
          • Companies Regulations (Fees) Rules 2015
          • Companies Regulations 2015
          • Limited Liability Partnership Rules 2020
          • Limited Liability Partnerships Rules 2015
            • PART 1 Commencement, Citation And Interpretation
            • PART 2 APPLICATION OF COMPANIES REGULATIONS TO LLPS
              • CHAPTER 1 FORMALITIES OF DOING BUSINESS
              • CHAPTER 2 AN LLP'S NAME
              • CHAPTER 3 SIMILARITY TO OTHER NAMES
              • CHAPTER 4 AN LLP'S REGISTERED OFFICE
              • CHAPTER 5 AN LLP'S MEMBERS
              • CHAPTER 6 DISQUALIFICATION
              • CHAPTER 7 ACCOUNTS AND AUDIT
                • 15. General
                • 16. Accounting records
                • 17. An LLP's Financial Year
                • 18. Annual Accounts
                  • 382. Accounts to give a fair representation
                  • 383. Duty to prepare individual accounts
                  • 384. Individual accounts: exemption for dormant subsidiaries
                  • 385. LLPs excluded from the dormant subsidiaries exemption
                  • 386. Dormant subsidiaries exemption: parent undertaking declaration of guarantee
                  • 387. Individual accounts: applicable accounting framework
                  • 388. Option to prepare group accounts
                  • 389. Duty to prepare group accounts
                  • 390. Exemption for LLP included in group accounts of larger group
                  • 391. Consistency of financial reporting within group
                  • 392. Individual profit and loss account where group accounts prepared
                  • 393. Information about related undertakings
                  • 394. Information about related undertakings: alternative compliance
                  • 395. Information about off-balance sheet arrangements
                  • 396. Information about employee numbers and costs
                • 19. Approval and signing of accounts
                • 20. Publication of Accounts and Auditor's Report
                • 21. Filing of Accounts and Auditor's Report
                • 22. Revision of Defective Accounts
                • 23. Power of authorised person to require documents etc.
                • 24. Supplementary Provisions
                • 25. Audit
                • 26. Appointment of Auditors
                • 27. Functions of Auditor
                • 28. Removal, Resignation, etc of Auditors
                • 29. Supplementary provisions
              • CHAPTER 8 DEBENTURES
              • CHAPTER 9 CERTIFICATION AND TRANSFER OF DEBENTURES
              • CHAPTER 10 AN LLP'S ANNUAL RETURN
              • CHAPTER 11 LLP CHARGES
              • CHAPTER 12 ARRANGEMENTS and RECONSTRUCTIONS
              • CHAPTER 13 FRAUDULENT TRADING
              • CHAPTER 14 PROTECTION OF MEMBERS AGAINST UNFAIR PREJUDICE
              • CHAPTER 15 DISSOLUTION AND RESTORATION TO THE REGISTER
              • CHAPTER 16 INVESTIGATION OF LLPS AND THEIR AFFAIRS
              • CHAPTER 17 THE REGISTRAR OF COMPANIES
              • CHAPTER 18 OFFENCES
              • CHAPTER 19 SUPPLEMENTARY PROVISIONS AND INTERPRETATION
            • PART 3 DEFAULT PROVISIONS
            • PART 4 FEES RELATING TO LLPS
          • Commercial Licensing Regulations 2015 (Conditions Of Licence and Branch Registration) Rules 2018
          • Commercial Licensing Regulations 2015 (Conditions Of Licence) Rules 2015
          • Commercial Licensing Regulations 2015 (Controlled Activities) Rules 2018
          • Companies (Amendment) Regulations 2015
          • Commercial Licensing Regulations 2015 (Fees) Rules 2015
          • Commercial Licensing Regulations 2015 (Controlled Activities) Rules 2021
          • Companies (Amendment No. 2) Regulations 2016
          • Employment Regulations 2015
          • Companies Regulations (Fees) Rules 2020
          • Commercial Licensing Regulations 2015 (Exemptions) Order 2015
          • Employment (Amendment) Regulations 2015
          • Companies (Amendment) Regulations 2017
          • Data Protection Regulations 2015
          • Employment Regulations 2015 (Compensation Awards And Limits) Rules 2016
          • Commercial Licensing Regulations 2015 (Exemptions) Order 2018
          • Companies (Amendment No. 4) Regulations 2018
          • Employment Regulations 2019 (Engaging Non-Employees) Rules 2019 (To be effective on 13 May 2020)
          • Commercial Licensing Regulations 2015 (Fees) Rules 2018
          • Companies (Amendment) Regulations 2020
          • Companies Regulations (Fees) Rules 2020
          • Companies Regulations (Name Adjudication) Rules 2015
          • Commercial Licensing Regulations 2015 (Fees) Rules 2020
          • Commercial Licensing Regulations 2015 (FEES) Rules 2020
          • Commercial Licensing Regulations 2015 (Fines) Rules 2015
      • FSRA LEGISLATION
      • ADGM COURTS LEGISLATION
      • ARBITRATION LEGISLATION
    • ADGM COURTS PROCEDURES
    • GUIDANCE & POLICY STATEMENTS
    • PUBLIC CONSULTATION PAPERS
    • NOTICES OF PUBLICATION
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Breadcrumb

  1. ABU DHABI GLOBAL MARKET
  2. ADGM LEGAL FRAMEWORK
  3. COMMERCIAL LEGISLATION
  4. Repealed Legislation
  5. Limited Liability Partnerships Rules 2015
  6. PART 2 APPLICATION OF COMPANIES REGULATIONS TO LLPS
  7. CHAPTER 7 ACCOUNTS AND AUDIT
  8. 18. Annual Accounts
View Current PDF
  Versions

 
  • Oct 21 2015 - Oct 20 2015
  • Oct 21 2015 - Oct 20 2015
  • Oct 21 2015
‹ 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 ›
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