There exists both an implicit moratorium established by President Boris Yeltsin in 1996, and an explicit one, established by the Constitutional Court of Russia in 1999 and most recently reaffirmed in 2009.
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a) To maintain proper books of accounts relating to its affairs for each year on cash or accrual basis and according to the double entry system of accounting and shall maintain the same at the registered office of the company.
b) The accounts of LLP shall be audited by an auditor.
Such admission and cessation will alter mutual rights and duties of partner shall change.
Hence, supplementary LLP agreement will be required which is also required to be filed in e-form 3 within 30 days of change with fees Statement of Account and Solvency (SAS) is to be filed annually in e-form 8 with required fees.
Therefore, I can not take any responsibility for the results or consequences of any attempt to use or adopt any of the information presented on this blog.
You are advised not to act or rely on any information/article contained without first seeking the advice of a Practicing Professional.