Yearly accounts filing requirement for liquidators: prepare annual statement and file with Registrar; final accounts upon completion.

Liquidator's obligation under the LLP winding-up rules requires the liquidator to prepare a yearly statement of accounts as at the last day of the accounting year and file those accounts with the Registrar within the prescribed period unless the Tribunal orders otherwise; final accounts must be filed with the Tribunal and Registrar when the LLP's affairs have been fully wound up. "Year" is defined as the period from first day of April to the following thirty-first day of March.

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