There are no revenue recognition issues that are specific to a limited liability partnership (LLP) as an entity type. The revenue sections of the Statement of Recommended Practice Accounting by Limited Liability Partnerships (LLP SORP) were removed on this basis when it was revised in 2014, so in principle an LLP would account for revenue in the same way as any other entity. However, there are some common revenue recognition issues with the types of businesses which commonly use the LLP corporate structure which we look at below.