These Regulations amend the Partnerships and Unlimited Companies (Accounts) Regulations 1993 (S.I. 1993/1820) (“the 1993 Regulations”).The 1993 Regulations implemented Council Directive 90/605/EEC of 8th November 1990 amending Directive 78/660/EEC on annual accounts (Official Journal No. L222/11 of 14th August 1978) (the Fourth EC Company Law Directive) and Directive 83/349/EEC on consolidated accounts (Official Journal No. L193/1 of 18th July 1983) (the Seventh EC Company Law Directive) as regards the scope of those Directives (Official Journal No. L317/60 of 16th November 1990).