Section 266(1) in The Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
(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.
