Contents of the Partnership Deed does not include..............

The correct answer is Option (4) → Bank Details of Nominee

A partnership deed records the terms agreed among the partners: who they are, what each contributes, how profits are shared, and how the firm is run and wound up. A nominee’s bank details concern no term of the partnership, so they are not part of the deed.

• Option (1) Names and Addresses of all partners — Included in the deed. The deed first identifies the parties to the agreement.

• Option (2) Mode of auditor’s appointment, if any — Included in the deed. Where the firm’s accounts are to be audited, the deed says how the auditor is appointed.

• Option (3) The date of commencement of partnership — Included in the deed. The deed fixes the date from which the partnership runs.