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<h1>Liquidators Must Report Fraud Discovery and Responsible Parties Under Rule 134 of LLP Winding Up Rules 2010.</h1> Rule 134 of the Limited Liability Partnership (Winding up and Dissolution) Rules, 2010, mandates that if a Liquidator submits a further report under rule 34(4), it must indicate whether any fraud was discovered after the initial report under rule 34(1). If fraud is detected, the report should identify the individuals believed to be responsible and provide the basis for this belief. Additionally, the report must narratively detail the facts and matters the Liquidator wishes to highlight to the Tribunal.