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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Financial disclosure obligations require LLPs to maintain records, file a Statement of Account and Solvency, and ensure audit compliance.</h1> LLPs must keep books sufficient to show transactions, disclose the LLP's financial position, and enable preparation of a compliant Statement of Account and Solvency; records must include receipts and expenditures, assets and liabilities, cost and inventory statements, be preserved for eight years, and the Statement of Account and Solvency must be filed in the prescribed form within the rule period and signed by designated partners or, where insolvency or liquidation applies, by the appointed insolvency or liquidation officer.

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