The personal liability rule

Under section 27(7) of the Limited Liability Partnerships Act 2012, a compliance officer is:

  • (a) answerable for the doing of all acts, matters, and things required to be done by the LLP under the prescribed statutory sections; and
  • (b) personally liable to all penalties (including administrative penalties) imposed on the LLP for any contravention of those sections, unless he satisfies the court hearing the matter that he should not be so liable.

The defence is a reverse-onus defence, the burden is on the compliance officer to convince the court he or she should not be liable, not on the prosecution to show that he or she should be.

Which sections trigger personal liability

The anchor sections under section 27(7) originally were three. The Limited Liability Partnerships (Amendment) Act 2024 (in force 31 January 2025) added two more, bringing the list to:

  • Section 17: registration of changes in particulars of the LLP (registered office, partners, etc.).
  • Section 19: registers and documents to be kept at the registered office.
  • Section 20: publication of names (the LLP's name on documents and at the registered office).
  • Section 20C: beneficial ownership duties (introduced 2024).
  • Section 20D: related BO record-keeping and disclosure duties (introduced 2024).

If the LLP breaches any of these and a penalty is imposed on the LLP, the compliance officer personally bears that penalty unless the court accepts a defence.

Where compliance officers most often slip

  • Particulars updates (s. 17). A partner change or change of registered office triggers a filing window. Missing it is the most common breach.
  • Registers and documents (s. 19). The register of partners, the partnership agreement, and accounting records must be physically maintained at the registered office. Cloud storage alone is not compliance.
  • BO obligations (ss. 20C, 20D). The post-2024 framework is new, and many LLPs have not yet operationalised it. Compliance officers should not assume the partners have addressed it.

Practical guardrails

  • Get an indemnity from the LLP and the partners. Contractual indemnity does not remove statutory liability, but it ensures the LLP and partners bear the economic burden where the law allows.
  • Document every refusal. If the partners decline to give you the information you need to comply, record the request and the refusal in writing. That paper trail is what the court will look at if you invoke the reverse-onus defence.
  • Step down if you cannot perform. If you are blocked from performing your statutory duties, the safer course is to resign and notify SSM. Quietly continuing in the role does not transfer the liability.

If your LLP is reviewing its compliance arrangements, or its compliance officer wants a clear scope-of-duties note, please contact us.

个人责任规则

依《2012 年有限责任合伙法令》第 27(7) 条，合规官须：

  • (a) 就 LLP 在指定法定条文下所须作出之一切行为、事项与事务负责；及
  • (b) 就 LLP 在该等条文下任何违反而被处之所有罚则（含行政罚则）承担个人责任，除非其能令审理之法院信纳不应承担该等责任。

此为「举证倒置」之抗辩，由合规官负证明其不应承担责任之责任，而非由检方证明其应承担。

哪些条文触发个人责任

第 27(7) 条原本所引之条文为三项。《2024 年有限责任合伙（修订）法令》（2025 年 1 月 31 日生效）新增两项，使清单扩展为：

  • 第 17 条——LLP 详情之变更登记（注册办事处、合伙人等）。
  • 第 19 条——须存放于注册办事处之登记册与文件。
  • 第 20 条——名称之公示（LLP 名称在文件上及注册办事处之展示）。
  • 第 20C 条——受益所有权义务（2024 年新增）。
  • 第 20D 条——相关 BO 记录与披露义务（2024 年新增）。

若 LLP 触犯上述任一条文并被处罚，合规官将以个人身份承担该罚则，除非法院接受其抗辩。

合规官最常出错之处

  • 详情更新（第 17 条）。合伙人变更或注册办事处变更即触发申报窗口。错过此窗口是最常见的违规。
  • 登记册与文件（第 19 条）。合伙人登记册、合伙协议、会计记录必须实体保存于注册办事处。仅云端存储不构成合规。
  • BO 义务（第 20C、20D 条）。2024 年后的新框架尚属较新；许多 LLP 尚未将其落地。合规官不应假设合伙人已处理。

实务防护

  • 取得 LLP 与合伙人之保障函（indemnity）。合同保障不能免除法定责任，但可在法律允许范围内将经济负担转回 LLP 与合伙人。
  • 每一次被拒提供配合，须留下书面记录。若合伙人拒绝向您提供合规所需之信息，请以书面方式记录请求与拒绝。这是您日后援引「举证倒置抗辩」时，法院会审视的依据。
  • 若无法履行职责，请辞任。若您被阻碍履行法定义务，较稳妥之做法是辞任并通知 SSM。继续默不作声地任职，并不能转移责任。

若贵 LLP 正在审视其合规安排，或合规人员希望获得明确之职责范围说明，请与本所联系。