Limited Liability Partnerships Manual

Our Limited Liability Partnerships (LLP) Manual provides you with the current and permanent file programmes needed to undertake an audit or audit exempt assignment for an LLP.  

The manual also includes:  

  • accounts disclosure checklists covering the requirements of the LLP SORP and including FRS 102, FRS 102 Section 1A and FRS 105 for micro-entity LLPs;  
  • guidance notes that summarise the current legal accounting, auditing and reporting requirements for LLPs. 

Our LLPs Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft Word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.

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