Final Report requirements in voluntary liquidation cover audited accounts, asset disposal, debt discharge, litigation status, and sale details. On completion of the voluntary liquidation process, the liquidator must prepare a Final Report containing audited liquidation accounts, a statement showing disposal of assets, discharge of debts, and absence of pending litigation or adequate provision for it. The report must also include a sale statement with realised value, cost of realisation, sale mode, shortfall explanation, purchaser identity, and other relevant details. The liquidator must send the Final Report to the Registrar and the Board and submit it, together with the compliance certificate, along with the application under section 59(7) to the Adjudicating Authority.