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    <title>Audit fees</title>
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    <description>Rule 268 fixes audit fees for a liquidator&#039;s LLP account by applying a percentage to the gross amount brought to credit - including unrealised contributions, interest on investments and rents - after deducting business-running expenditures and payments to secured creditors other than debenture holders, and a percentage on disbursements excluding such secured creditor payments; it also prescribes minimum and maximum fees for one-year audits subject to a discretionary variation of twenty-five per cent with reasons recorded.</description>
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      <description>Rule 268 fixes audit fees for a liquidator&#039;s LLP account by applying a percentage to the gross amount brought to credit - including unrealised contributions, interest on investments and rents - after deducting business-running expenditures and payments to secured creditors other than debenture holders, and a percentage on disbursements excluding such secured creditor payments; it also prescribes minimum and maximum fees for one-year audits subject to a discretionary variation of twenty-five per cent with reasons recorded.</description>
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