Contents of the Partnership Deed does not include...

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

A partnership deed sets out the terms agreed among the partners: names, capital, profit sharing, interest, salaries, the accounting period, audit, admission, retirement and dissolution. The bank details of a nominee are not a term of the partnership, so they are not among its contents.

Option (1) Names and Addresses of all partners — Included in the partnership deed. The deed names every partner.

Option (2) Mode of auditor’s appointment, if any — Included in the partnership deed. Where the accounts are audited, the deed states how the auditor is appointed.

Option (3) The date of commencement of partnership — Included in the partnership deed. The deed records when the partnership begins.