Audit of liquidator's accounts requires maintenance, auditing, and postal distribution of printed statements to creditors and partners.

The liquidator must maintain proper books of accounts, including receipts and payments, in the form and manner specified in Part VI; the accounts are to be audited in the form and manner specified in rule 56 and Part VI; and the liquidator must cause the audited statement of accounts, or a printed summary, to be printed and sent by post to every creditor and every partner, unless the Tribunal dispenses with this requirement.

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