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<h1>Liquidator Must Review and Record LLP Accounts and Investment Decisions Quarterly Per 2012 Winding Up Rules.</h1> The Liquidator is required to review the accounts of each liquidation under their management every three months to determine available funds for investment. After this examination, the Liquidator must record the review and any investment decisions in the Record Book associated with the Limited Liability Partnership (LLP). If the Liquidator opts not to invest any surplus funds, they must document the reasons for this decision. This process is mandated by the Limited Liability Partnership (Winding up and Dissolution) Rules, 2012.