PAYMENT OF UNCLAIMED DIVIDENDS OR UNDISTRIBUTED ASSETS INTO THE COMPANY LIQUIDATION DIVIDEND AND UNDISTRIBUTED ASSETS ACCOUNT IN A WINDING UP (From Rule 179 to Rule 182)
Company liquidator accounts must be audited by Tribunal appointed chartered accountants with full books and cooperation provided. The rule requires that the company liquidator's accounts be audited, preferably by one or more Chartered Accountants appointed by the Tribunal from its maintained panel; the audit must be a complete check, and the liquidator must produce all books and vouchers and provide all explanations, information and assistance required by the auditor.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Company liquidator accounts must be audited by Tribunal appointed chartered accountants with full books and cooperation provided.
The rule requires that the company liquidator's accounts be audited, preferably by one or more Chartered Accountants appointed by the Tribunal from its maintained panel; the audit must be a complete check, and the liquidator must produce all books and vouchers and provide all explanations, information and assistance required by the auditor.
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