Limited Partnership

Change to registered particulars

Particulars of changes in the limited partnership must be notified to the CRO on the following forms:

  • Form LP2 (Notice of change in limited partnership)
  • Form LP4 (Statement of the amount contributed by a new limited partner or a statement of an increase in the amount contributed by any limited partner)
  • Form P1 (Return of accounting documents)

Accounting documents

Limited partnerships, where all the general partners are limited companies, return accounting documents under European Communities (Accounts) Regulations 1993 (S.I. No. 396 of 1993). This may also apply to general partnerships where the general partners are limited companies.

Accounting documents include:

  • balance sheet
  • profit and loss account
  • partners' report
  • auditor's report

Subject to the Regulations, the Companies Act 2014 shall apply to annual returns required to be submitted by limited partnerships. Accounting documents must be certified to be true copies by two of the partners authorised by the partners to do so and forwarded to the CRO within six months from the end of the financial year of the partnership (Reg. 20).


Subject to contrary agreement between the partners, the death or bankruptcy of a general partner will dissolve a limited partnership.

A partnership may also be dissolved by notice of a limited partner's intention to dissolve the partnership, provided that the partnership has agreed that such notice may be given by a limited partner. A partnership may also be dissolved by order of the court.

Notice that a limited partnership has ceased/terminated must be filed on a form LP2. The form must be signed by the general partner.

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