Record preservation obligations require liquidators to retain electronic and physical liquidation records and produce them on request. Liquidators must preserve records giving a complete account of voluntary liquidation - appointment documents, assignment handovers, initiation and announcement records, claims and stakeholder lists, professional engagements and reports, all filings and orders, statutory filings, correspondence, costs, and specified reports, registers and books. Electronic copies must be retained for a minimum period and physical copies for a shorter minimum period from dissolution or the later authority action; outgoing liquidators must hand over records on replacement, maintain secure storage, produce records when required, and disclose preservation details with the specified application.