Hi Tony,

my understanding is that in general it is a designated member of the partnership rather than all members that need to sign the accounts.

The partners would need to agree in writing as part of the partnership agreement who the designated member will be and then that person can sign on behalf of all of the other partners.

Pretty sure that this actually comes under the general terms that any partner by their actions can bind the firm. The actual wording of that part is :

Every partner is an agent of the firm and his other partners for the purpose of the business of the partnership; and the acts of every partner who does any act for carrying on in the usual way business of the kind carried on by the firm of which he is a member bind the firm and his partners, unless the partner so acting has in fact no authority to act for the firm in the particular matter, and the person with whom he is dealing either knows that he has no authority, or does not know or believe him to be a partner.

Would be very interested to hear other peoples views on this as whilst I am pretty sure that this is the case I wouldn't mind someone either telling me that I'm wrong or confirming my understanding.

The last page of the partnership tax return has to be signed by the nominated partner. This is probably the nearest to legal requirement you will get. Agree with previous statements about the partnership agreement highlighting who that is.

I guess the partnership agreement could also include a clause saying that all partners must sign the accounts, although I don't think that will be a legal requirement.