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    <title>Maintenance of books of account, other records and audit, etc.</title>
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    <description>LLPs must keep books sufficient to show transactions, disclose the LLP&#039;s financial position, and enable preparation of a compliant Statement of Account and Solvency; records must include receipts and expenditures, assets and liabilities, cost and inventory statements, be preserved for eight years, and the Statement of Account and Solvency must be filed in the prescribed form within the rule period and signed by designated partners or, where insolvency or liquidation applies, by the appointed insolvency or liquidation officer.</description>
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