Singapore legislation
Regulation 172
Regulation 172
Time for lodging account and statement under paragraph 64 of Fifth Schedule to Act
Subregulation 1
In every winding up the accounts and statements with respect to the proceedings in and position of the liquidation of an LLP, the winding up of which is not concluded within 6 months after the appointment of a liquidator, shall be sent to the Registrar of Limited Liability Partnerships and the Official Receiver twice in every year.
Subregulation 2
The first such account commencing at the date when a liquidator was first appointed and brought down to the end of 6 months after the appointment of the liquidator, shall be sent within one month from the expiration of such 6 months, or within such extended period as the Court may sanction, and the subsequent accounts shall be sent at intervals of 6 months, each account being brought down to the end of the 6 months for which it is sent.