Audit requirement for liquidator's accounts mandated, with small-transaction exemption and declaration when audit not required.

Audit requirement for the liquidator's accounts mandates examination by a person qualified to act as auditor of the LLP and obliges the liquidator to furnish required information; a small-transaction exemption removes the audit obligation and, in that event, the statements must carry a declaration that books are properly maintained and funds were used solely for winding up the LLP.

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