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<h1>Liquidator Must Review LLP Accounts Quarterly for Investment Decisions per Winding Up and Dissolution Rules, 2010.</h1> The liquidator is required to review the accounts of each liquidation under their management every three months to determine available funds for investment. This review must be documented in the Record Book of the Limited Liability Partnership (LLP), including the liquidator's decision on whether to invest the surplus funds. If the decision is made not to invest, the liquidator must record the reasons for this decision. This process is mandated by the Limited Liability Partnership (Winding up and Dissolution) Rules, 2010.