267. Audit of the Liquidator’s accounts.
(1) The accounts shall be audited by a person qualified to act as auditor of the limited liability partnership and for the purpose of the audit, the liquidator shall furnish the auditor such information as the auditor may require:
Provided that no such audit is required where the transaction during the period is for rupees fifty thousand or less.
(2) Where the audit of the accounts is not required under this rule, the statements of accounts shall contain a declaration by the liquidator that the books and accounts are properly maintained and funds have been utilized only for the purpose of winding up of the affairs of the LLP. |