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The LLP guidance notes and programmes have been developed to enable the accountant / auditor to: check adherence to legislation and regulatory requirements; comply with all relevant auditing standards; and provide the LLP with a comprehensive but cost effective service.

The manual includes:

• Guidance notes - summarise the key aspects of LLPs and the relevant legal and regulatory framework within which they operate. These notes include the key points of the LLP SORP and members' agreements.
• Example engagement letters - provide example wording for both audit and audit exempt clients. The sample reports provide a full range of specimen auditors' and accountants' reports, along with a statement of members' responsibilities.
• Pro-forma accounts - have been prepared for a small LLP, adopting the FRSSE. These include all LLP specific disclosures (regardless of size), required by the Regulations or the SORP. Abbreviated accounts for a small LLP have also been included.
• Permanent file documentation - outlines the information required which is of continuing importance to the audit over a number of years.
• Accounts disclosure checklists - provide guidance for both small and not small LLPs.
• Audit pack and the audit exemption pack - provide documentation covering planning and completion along with detailed work programmes.

The manual costs £195 (£145*).

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