以下是高顿网校为大家整理的：F4公司法与商法第十二章，希望对考生们有所帮助。
 
　　9 Limited liability partnerships (LLP)
 
　　Legal nature
 
　　9.1 (a) The firm is a separate legal entity from its members (the partners).
　　(b) Member's liability is limited to the extent of their agreement.
　　Constitution and publicity
 
　　9.2 (a) No need for memo or articles. Members can enter into a partnership agreement which does not need to be filed at Companies House.
　　(b) Accounts must be filed at Companies House together with an annual return.
　　(c) Accounts must be audited although the small and medium sized company exemptions apply.
 
　　Formation
 
　　9.3 An Incorporation Document must be filed at Companies House stating:
　　(a) Name of firm (which must end in "LLP").
　　(b) Situation of registered office (i.e. England and Wales or Scotland).
　　(c) Address of registered office.
　　(d) Name of members (partners) on incorporation (and who are designated members)
　　Changes – in above details must be notified to Registrar in 14 days.
　　(e) Statement of compliance with statutory requirements.
 
　　Members
 
　　9.4 (a) Must be at least 2
　　(b) 2 or more members must be "designated" Only "designated" members need communicate with companies house in relation to e.g. filing of accounts or change of details.
 
　　Cessation
 
　　9.5 (a) Liability limited to extent of the agreement. There is no minimum liability.
　　(b) Members can be liable for wrongful and fraudulent trading and disqualification, (see Company law post). Also pursuant to S214A IA86 (as amended)
　　(c) S214A IA86 provides that a contribution order on insolvency may be made against any partner that has made a withdrawal from the LLP within 2 years prior to winding up. However, the LLP must have been insolvent at the time or become so as a result of the withdrawal.
 
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