Liquidator reporting obligations require annual audited accounts and permit creditor inspection under LLP winding-up rules, with auditor report filings.

LLP liquidators must prepare and verify an annual statement of accounts or, if no receipts or payments occurred, file an affidavit of no receipts or payments. Accounts are to be audited by a Chartered Accountant except where transactions fall below the specified monetary threshold, and if unaudited the liquidator must declare responsibility for books and proper use of funds. The statement with the auditor's report must be filed with the Tribunal or Registrar as applicable, and identified creditors or partners may inspect or receive copies on payment of the prescribed fee; fraudulent claims to inspect are punishable.

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