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of <h1>Liquidators Must Maintain Accurate Accounts, Present Biannually for Audit; Copies Filed with Registrar, Distributed to Creditors</h1> The Company Liquidator is required to maintain accurate books of account detailing receipts and payments, and present these accounts to the Tribunal at least twice a year during their tenure. The Tribunal will audit these accounts, with the liquidator providing necessary vouchers and information. Once audited, one copy of the accounts is filed with the Tribunal and another with the Registrar for inspection by interested parties. For government companies, copies are also sent to relevant government members. The liquidator must print and distribute the audited accounts or a summary to creditors and contributories, unless the Tribunal waives this requirement.
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