Pre-packaged insolvency initiation requires applicants to furnish audited and provisional financial statements and the authorised representative form. Regulation 18 requires the applicant to furnish audited financial statements of the corporate debtor for the last two financial years, provisional financial statements for the current financial year made up to the date of the declaration under clause (f) of sub section (2) of section 54A, and Form P5 submitted by the authorised representatives selected under sub regulation (5) of regulation 15.