Name removal applications require prior filing of all overdue financial statements and annual returns before application. Applications for removal of a company's name are barred unless the company has filed all overdue financial statements and overdue annual returns up to the end of the financial year in which it ceased business; where the Registrar has initiated removal action, the company may file an application only after filing all pending financial statements and annual returns, and once the Registrar issues the publication notice pursuant to that action the company cannot file the application.