Section 24(1) in The Limited Liability Partnership Rules, 2009
(1)Every limited liability partnership shall keep books of accounts which are sufficient to show and explain the limited liability partnership's transactions and are such as to-(a)disclose with reasonable accuracy, at any time, the financial position of the limited liability partnership at that time; and(b)enable the designated partners to ensure that any Statement of Account and Solvency prepared under this rule complies with the requirements of the Act.
