Liquidator obligations: file final account and apply for dissolution only after audited accounts and auditor's certificate are filed.

Upon completion of winding up, the Liquidator must file the final account in Form No. 89 and apply for dissolution; the application will not be set down until the final accounts are audited and the auditor's certificate filed; if winding up is not completed within one year of the winding-up order, the Liquidator must apply to the Tribunal explaining the delay and seeking directions.

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