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The Consultative Committee of Accountancy Bodies (CCAB) issued a revised Statement of Recommended Practice (SORP) on Accounting by Limited Liability Partnerships (LLPs).

This was issued on 31 March 2010 and is effective for periods commencing on or after 1 January 2010, earlier application is permitted but, in respect of the amendments made to FRS 25 in August 2008, only for accounting periods beginning on or after 1 January 2009.

The revised SORP can be found here.

ACCA have produced a set of model LLP accounts for members in practice.  If you would like to obtain a copy, please email our Technical Advisory department, quoting your ACCA membership number. 

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