Incorporation of LLP (Sections 7-12): Incorporation document filed with Registrar; includes LLP name, members, designated partners, address, business objects. Incorporation certificate issued; LLP obtains separate legal entity status; members cease to have personal liability. Pre-incorporation liability: Pre-incorporation contracts bind LLP only if adopted; members liable until adoption. Post-incorporation: LLP responsible for obligations; members protected except for statutory violations. Certificate as evidence: Incorporation certificate conclusive evidence of LLP formation. For accountants, incorporation date marks separate entity creation; important for liability and tax purposes. Exam tip: Identify pre/post-incorporation timing; assess member liability based on adoption.