Company liquidator audits require auditors to issue certificates and file them with the Registrar and Tribunal records.

After the audit of a company liquidator's accounts, the auditor must send an audit certificate containing observations and comments to the Tribunal Registry and provide copies to the Company Liquidator; the Company Liquidator must file a copy of the audit certificate with the Registrar of Companies alongside the audited accounts, and the Registry must file the original audit certificate with the Tribunal records.

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