Corporate Liquidation Account rules govern deposit, withdrawal, audit, and final transfer of unclaimed liquidation proceeds. The Corporate Liquidation Account is maintained by the Board for unclaimed dividends and undistributed liquidation proceeds, together with income earned until deposit. The liquidator must deposit such amounts before applying under regulation 45(3), and amounts held on the commencement date of the amendment must be deposited within fifteen days. Delay in deposit attracts interest at twelve per cent per annum, and the liquidator must furnish evidence of deposit and stakeholder details to the registered authority and the Board. Stakeholders may seek withdrawal before dissolution through the liquidator, and after dissolution directly from the Board; the Board may order release if entitlement is established.