介绍性文本1.引文和推荐2.应用3.解释4.小公司:免于审计的条件5.在2006年法案第479节（小公司的可用性6.子公司:免于审计的条件7.在2006年法案第479节之后，插入-豁免.8.休眠子公司:豁免编制个人账户的条件9.在2006年法案第394节之后，插入-个人账户:.10.休眠子公司:免除提交账户义务的条件11.在2006年法案第448节之后插入-休眠子公司。12.个人账户:适用的会计框架13.在第395（4）节之后插入-（4A）在财政年度之后插入。14.在第395（5）节中省略“以下相关情况变更”。15.集团账户:适用的会计框架16.在第403（5）节之后，在第17节中插入（5A）财政年度之后。在第403（6）节中，省略“相关情况变更之后”。18.“年度账户”的含义19.子公司:免于审计、编制和备案的条件会计20.有限责任合伙（会计和审计）（2006年公司法的适用）条例200821的修正案。公司注册处的修正案和注销条例200922的申请。有限责任合伙（2006年公司法的适用）条例200923的修正案2009年未注册公司规例签署意向书

Introductory Text1.Citation and commencement2.Application3.Interpretation4.Small companies: conditions for exemption from audit5.In section 479 of the 2006 Act (availability of small.6.Subsidiary companies: conditions for exemption from audit7.After section 479 of the 2006 Act, insert— Exemption from.8.Dormant subsidiaries: conditions for exemption from preparation of individual accounts9.After section 394 of the 2006 Act, insert— Individual accounts:.10.Dormant subsidiaries: conditions for exemption from obligation to file accounts11.After section 448 of the 2006 Act insert— Dormant subsidiaries.12.Individual accounts: applicable accounting framework13.After section 395(4) insert— (4A) After a financial year in.14.In section 395(5) omit “following a relevant change of circumstance”.15.Group accounts: applicable accounting framework16.After section 403(5) insert— (5A) After a financial year in.17.In section 403(6) omit “following a relevant change of circumstance”.18.Meaning of “annual accounts”19.Subsidiary companies: conditions for exemption from audit, preparation and filing of accounts20.Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 200821.Amendment to the Registrar of Companies and Application for Striking Off Regulations 200922.Amendment to the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 200923.Amendments to the Unregistered Companies Regulations 2009SignatureExplanatory Note