Preservation of records in voluntary liquidation requires secure retention of electronic and physical records and production to authorities. The liquidator must preserve copies of all records necessary to give a complete account of the voluntary liquidation process, including appointment papers, handover records, initiation and public announcement, claims and verification, stakeholder lists, engagement of professionals and valuers, filings and orders with courts and authorities, statutory filings, correspondence, costs, and statutory reports and registers; maintain electronic and physical copies for prescribed minimum periods from the date of dissolution before the Board, adjudicating or appellate authorities or courts; hand over records on replacement; securely store and produce records on request; and include preservation details in the relevant application, with coverage extending to periods during which the liquidator acted.