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<h1>Auditor Must Send Audit Certificate to Registry and Company Liquidator as per Requirements after Company Audit</h1> After auditing the accounts of a Company Liquidator filed in the Tribunal, the auditor must send a certificate of audit, along with any observations and comments, to the Registry and a copy to the Company Liquidator. The Company Liquidator is then required to file a copy of the audit certificate and audited accounts with the Registrar of Companies. The Registry is responsible for filing the original audit certificate with the Tribunal's records.