‹ 446. Minor definitions 447. Requirement for audited accounts and public interest entities and financial institutions › 25. Audit Past version: effective from 21/10/2015 - 20/10/2015 To view other versions open the versions tab on the right Sections 447 to 456 apply to LLPs, modified so that they read as follows — ‹ 446. Minor definitions 447. Requirement for audited accounts and public interest entities and financial institutions ›