Registering a Limited Liability Partnership (LLP) in Singapore 在新加坡注册有限责任合伙企业(LLP)
A limited liability partnership, or LLP for short, is one type of business entity in Singapore. An LLP provides business partners with a flexibility of operating as a partnership whilst having a separate legal identity like that of a company. In other words, the LLP is seen as having a separate legal personality from its partners. An LLP has perpetual succession. Any change in the partners will not affect its existence, rights or liabilities. 有限责任合伙企业，简称LLP，是新加坡的一种商业实体。LLP为商业伙伴提供灵活的合伙经营方式，同时拥有与企业类似的独立法律身份。换句话说，人们认为LLP的法律身份与其合伙人不同。LLP有永久的继承权。合伙人的任何变更均不影响其存在、权利或责任。
An LLP must have a minimum of two partners. It is mandatory for the LLP to appoint a manager. The LLP manager is a person who is concerned in, or takes part in the management of the LLP. The partners of the LLP will not be held personally liable for any business debts incurred by the LLP. However, a partner may be held personally liable for claims from losses resulting from his or her own wrongful act or omission. 一个LLP必须至少有两个合伙人。LLP必须委任一名经理。LLP经理是与LLP有关或参与LLP管理的人员。LLP合伙人对LLP产生的任何商业债务不承担个人责任。但是，合伙人可以个人承担因其错误行为或不作为而造成的损失的赔偿责任。
The LLP is required to keep all accounting records, profit and loss accounts, and balance sheets, which will give a true and accurate picture of the financial position of the LLP. In addition, the LLP must also submit to the Registrar an annual declaration of solvency or insolvency. 有限责任合伙企业须要保留所有的会计记录、损益表和资产负债表，这些都能真实准确地反映LLP的财务状况。此外，该LLP还必须向司法常务官提交一份偿付能力或无力偿债的年度声明。
It is very easy to register a limited liability partnership. It costs $115 to register a new LLP, and listing company or business may also convert to an LLP by paying a fee of $40, if it satisfies the criteria for the conversion. 注册LLP很容易。注册一家新LLP的成本为115新元，如果符合转换标准，上市公司或企业也可以通过支付40新元的费用转换为LLP。
If there are any changes in the particulars of the LLP partners, or the partners’ particulars, the LLP must notify ACRA within 14 days after the date of change. There is no fee payable for notifying ACRA of these changes, except for change of name which costs $15. 如果LLP合伙人的资料或合伙人的资料有任何变更，LLP必须在变更之日起14天内通知ACRA。通知ACRA这些更改不需要支付任何费用，除非更改名称需要花费15新元。
And LLP may be closed in either one of two ways: winding up or striking off. During winding up, a liquidator is appointed to be in charge of the winding up process. For striking off, ACRA will review and process the application, once it is submitted by the company. 有限责任合伙企业可以通过两种方式中的任何一种关闭：清盘或撤资。对于注销，ACRA将在公司提交申请后对其进行审查和处理。
