Liquidator reporting obligations require periodic statements to the registrar and tribunal; extensions may incur personal costs.

Liquidator reporting obligations mandate that, where an LLP's winding up is not concluded within a year, the initial statement covering appointment to the first twelve months be filed within one month of that year and subsequent statements be filed half yearly; the Tribunal may extend filing time with costs ordinarily borne personally by the liquidator. Statements must be in Form No. 15, verified by affidavit, include an affidavit of no receipt or payments if applicable, and be filed in duplicate with the Registrar and, for supervised windings up, a copy with the Tribunal.

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