Regulation 154

The liquidator shall, at the expiration of 6 months from the date of the winding up order, and at the expiration of every succeeding 6 months thereafter until his release, transmit to the Official Receiver a copy of the Cash Book for such period in duplicate, together with the necessary vouchers and copies of the certificates of audit by the committee of inspection.

The liquidator shall forward with the first accounts a summary of the LLP’s statement of affairs, showing thereon in red ink the amounts realised, and explaining the cause of the non-realisation of such assets as may be unrealised.

The liquidator shall also at the end of every 6 months forward to the Official Receiver, with his accounts, a report on the position of the liquidation of the LLP in such form as the Official Receiver may direct.

When the assets of the LLP have been fully realised and distributed, the liquidator shall immediately send in his accounts to the Official Receiver, although the 6 months may not have expired.

The accounts sent in by the liquidator shall be verified by him by statutory declaration.