Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2022Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2022Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2022Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2022
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Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2022

30 September, 2021

CCAB published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment on 5 July 2021.

The SORP applies UK generally accepted accounting practice (GAAP) to LLPs incorporated in the UK and the Republic of Ireland. The changes will be effective for financial years beginning on or after 1 January 2022. In accordance with the FRC’s Policy and Code of Practice, CCAB, as a SORP making body, is required to publish the responses that it receives.

The responses received are listed below.

BDO
PwC
RSM
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