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<h1>Audit fees for LLP liquidations: percentage-based charges on realizations and disbursements with prescribed minimum and maximum limits.</h1> Audit fees for LLP liquidations are payable to the auditor and debited to the relevant liquidation account, calculated on the gross amount brought to credit (including unrealised or unrecovered partners' contributions, interest on investments and rents) after deducting business expenditures and payments to secured creditors other than debenture holders, at a scale of half per cent on such gross amounts and half per cent on disbursements excluding payments to secured creditors not being debenture holders.