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 audits require auditors to issue certificates and file them with the Registrar and Tribunal records. After the audit of a company liquidator's accounts, the auditor must send an audit certificate containing observations and comments to the Tribunal Registry and provide copies to the Company Liquidator; the Company Liquidator must file a copy of the audit certificate with the Registrar of Companies alongside the audited accounts, and the Registry must file the original audit certificate with the Tribunal records.
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 audits require auditors to issue certificates and file them with the Registrar and Tribunal records.
After the audit of a company liquidator's accounts, the auditor must send an audit certificate containing observations and comments to the Tribunal Registry and provide copies to the Company Liquidator; the Company Liquidator must file a copy of the audit certificate with the Registrar of Companies alongside the audited accounts, and the Registry must file the original audit certificate with the Tribunal records.
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