LLP liquidation accounting requirement: liquidator must file a detailed annual statement of realizations, disbursements and distributions.

Form No. 15 requires the LLP Liquidator's Statement of Account for voluntary or tribunal winding-up, including a declaration of full and true accounts of receipts and payments for the period, totals of realizations and disbursements (with no balance shown on that account), and an Analysis of Balance detailing cash, bank balances, investments and the resulting balance. Attachments I-V mandate asset and liability schedules, a trading account, lists of paid distributable sums, partner payments, and unclaimed or undistributed assets paid into the liquidation account.

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