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Balance sheet statements for small companies and LLPs

Technical helpsheet to help ICAEW members to understand the balance sheet statements for small companies and LLPs.

Issued: December 2015
Last reviewed: March 2020

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand the balance sheet statements required where small companies and LLPs take advantage of the small companies or LLPs regime in the preparation of their accounts and when taking advantage of audit exemption.