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<h1>Examination on oath of company officers for suspected fraud reported by Liquidator during winding up proceedings</h1> Upon winding up, if the Company Liquidator reports suspected fraud in a company's promotion, formation, or conduct of business, the Tribunal may order concerned persons or officers to appear and be examined on oath regarding their conduct. The Liquidator participates, may use authorised legal assistance, and must attend if the person seeks exculpation. The examined person receives the report at own cost, may engage professional advisers, and their answers are recorded, signed, supplied to them, and may be used as evidence and inspected by creditors or contributories. The Tribunal may adjourn or delegate the examination, while the delegate exercises procedural powers but not those relating to costs.