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of <h1>LLP Liquidator Must File Annual Accounts by September 30th; Final Accounts Required Upon Completion of Winding Up</h1> The liquidator of a Limited Liability Partnership (LLP) must annually prepare a statement of accounts as of March 31st and file it with the Registrar by September 30th, unless directed otherwise by the Tribunal. Final accounts must be submitted to both the Tribunal and the Registrar once the LLP is fully wound up, regardless of the annual filing timeline. The term 'year' refers to the period from April 1st to March 31st of the following year.
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