Partnership registers shall be kept at the headquarters of the partnership and shall be made fully available to each partner. The accounts shall be kept on the basis of a financial year beginning on the day of February and ending on the day of February, and closed and cleared at the end of each financial year. An examination is carried out from the deadline. In agreement with all partners, the partnership may be dissolved. In this case, the partners act with reasonable speed to liquidate the activity of the partnership. The patrimony of the partnership activity must be privileged: one of the advantages of a partnership is that the income from the partnership is taxed only once. . . .