Registers and books of account: liquidator must complete records, maintain specified registers and keep receipts for payments. The liquidator must complete and bring the corporate person's books of account up to date, keep receipts for all payments and expenses, and maintain specified registers and ledgers (including cash, bank, fixed assets, securities, book debts, claims, contributories, distributions, fees, documents and a register of unclaimed dividends), using forms indicated in Schedule II with modifications as the liquidator considers appropriate.