Final winding-up account requires itemised receipts, payments and distribution priorities and liquidator declaration.

Form No. 09 requires the LLP Liquidator to present a report and a final winding-up account detailing receipts, payments and asset realisations; to itemise assets and liquidation costs including liquidator remuneration and professional fees; to disclose unrealisable assets; to compute the distributable sum and allocate it by priority among secured creditors (including workmen dues), preferential creditors, creditors with floating charges, unsecured creditors and others; to record returns to partners; to note amounts paid into the liquidation account for unclaimed distributions and trust moneys; and to certify the account by declaration and signature.

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