id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-3566	Malakhouskaya, Iryna	THE PARTNERSHIP AUDIT RULES OF 2015: THE IMPLICATIONS FOR MISVALUED PRIVATE FUNDS AND NEW PARTNERS	2019	22	.pdf	application/pdf	10783	413	44	33 Furthermore, all registered advisers are required to make disclosures about private funds: (i) “substantial reporting requirements” which generally include “census data, investment strategy, gross asset value, approximate number of beneficial owners”; (ii) “reporting of private fund service providers,” such as “auditors, prime brokers, custodians, administrators and marketers”; and (iii) “fair value reporting of private fund assets (including illiquid securities).”34 Unlike operating partnerships, in investment fund partnerships, there is only one level of tax that is imposed on the investor, solely in respect with that investor’s	cache/taxlaw-3566.pdf	txt/taxlaw-3566.txt