Liquidator resignation procedure requires class meetings, prescribed accounting disclosure, and liquidation-funded meeting and court costs. Rule 321 requires a resigning liquidator in a members' voluntary winding-up to summon a company meeting, and in a creditors' voluntary winding-up to summon separate creditors' and contributories' meetings; if both classes accept by ordinary resolution resignation takes effect, otherwise the liquidator must report and apply to the Court which may determine acceptance and make orders. The liquidator must submit an account of acts and a statement of the liquidation position in the prescribed form from the last statement or appointment to resignation, and meeting and Court application costs are liquidation expenses.