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ICAI - Request to Contribute Articles in the Chartered Accountant Journal
June, 25th 2009

Request to Contribute Articles on Limited Liability Partnership in The Chartered Accountant Journal

Limited Liability Partnership (LLP), a legal form available world-wide has now been introduced in India and is governed by the Limited Liability Partnership Act 2008 with effect from April 1, 2009.

Seen as a major capacity-enhancing tool for Chartered Accountants and other professionals, the LLP is a corporate business vehicle that enables professional expertise and entrepreneurial initiative to combine and operate in flexible, innovative and efficient manner, providing benefits of limited liability while allowing its members the flexibility or organizing their internal structure as a partnership. Owing to flexibility in its structure and operation, the LLP would also be a suitable vehicle for small enterprises and for investment by venture capital.

The Editorial Board of the Institute of Chartered Accountants of India (ICAI) has decided to put the LLP and related issues in professional perspective through August 2009 Issue of ICAIs monthly journal The Chartered Accountant for the benefit of its members and other readers. As such, members and allied professionals are requested to contribute informative and analytical articles on various aspects of LLP preferably on practical issues. The articles of about 3000 words each (including an 150-word executive summary), along with the authors colour photograph, shall be sent to eboard@icai.org or journal.ca@gmail.com latest by 5th of July 2009 for consideration of the Editorial Board. The ICAI members are required to send their ICAI email ID along with the article.

The suggestive topics of the articles on LLP could be as follows:
Overview of LLP in India
Applicability, Incorporation and partnership under LLP Act 2008- Need for Simplification
Extent and Limitation of Liability
Duties and Standards of Conduct under LLP
Taxation of LLPs
Attestation function of LLPs where non-CAs are partners with CAs
Financial Disclosures in LLP
Assignment and Transfer of Partnership Rights
Investigation under LLP
Conversion to Limited Liability Partnership
Foreign Limited Liability Partnership
Amalgamation, Merger and Demerger of Limited Liability Partnerships
Winding Up and Dissolution of LLP
Need for Separate Monitoring Authority to regulate LLPs (on the lines of Registrar of Firms/Companies which would also provide a forum for resolution of disputes between the constituents of the LLP) 

 
 
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