Liquidator recordkeeping obligations require prescribed registers, audited accounts, separate trading books, and serialised receipts and vouchers. Liquidator recordkeeping obligations require maintaining prescribed registers and books in physical or digital form using specified formats, with Central Government review and modification powers. The Liquidator must complete and audit incomplete LLP accounts, keep separate trading books if authorised to trade, record weekly trading totals in central cash records, obtain periodic affidavit verification of trading accounts, issue receipts from a serially numbered triplicate receipt book, and retain serially numbered vouchers for all payments and expenses.
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.
Liquidator recordkeeping obligations require prescribed registers, audited accounts, separate trading books, and serialised receipts and vouchers.
Liquidator recordkeeping obligations require maintaining prescribed registers and books in physical or digital form using specified formats, with Central Government review and modification powers. The Liquidator must complete and audit incomplete LLP accounts, keep separate trading books if authorised to trade, record weekly trading totals in central cash records, obtain periodic affidavit verification of trading accounts, issue receipts from a serially numbered triplicate receipt book, and retain serially numbered vouchers for all payments and expenses.
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