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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Liquidator's filed accounts and audit requisition in Form WIN 42: audit certificate required unless transactions are ?10,000 or less (3)</h1> Upon filing of a company liquidator's accounts, the Registry must forward one copy to the auditor for audit, along with a requisition in Form WIN 42 requesting audit of the accounts and submission of an audit certificate to the Tribunal within one month from the date the auditor receives the copy, as required under section 294(3). Where the total transactions during the relevant period are ten thousand rupees or less, the accounts are exempt from audit, thereby removing the obligation to obtain an audit and audit certificate for that period.
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