Regulation 151

In a winding up by the Court the provisional liquidator, until a liquidator is appointed by the Court, and thereafter the liquidator, shall keep a book to be called the “Cash Book” in which he shall (subject to the provisions of these Rules as to trading accounts) enter from day to day the receipts and payments made by him.

The liquidator, other than the Official Receiver, shall submit the Record Book and Cash Book, together with any other requisite books and vouchers, to the committee of inspection (if any) when required, and not less than once every 3 months.

In a creditors’ voluntary winding up the liquidator shall keep such books as the committee of inspection or, if there is no such committee, as the creditors direct and all books kept by the liquidator shall be submitted to the committee of inspection or, if there is no such committee, to the creditors, with any other books, documents, papers and accounts in his possession relating to his office as liquidator of the LLP as and when the committee of inspection or, if there is no such committee, the creditors direct.