Partner contribution disclosure: non-cash contributions must be valued by a chartered or cost accountant or approved valuer. Partner contributions to an LLP must be accounted for and disclosed in the LLP's accounts with the nature of contribution and amount. Contributions in kind-tangible movable or immovable property, intangible property, benefits, or service contracts-must be valued. Valuation must be undertaken by a practising Chartered Accountant, a practising Cost Accountant, or an approved valuer from the Central Government panel.