(1)

On completion of the liquidation process, the liquidator shall prepare the Final Report consisting of

(a) audited accounts of the liquidation, showing receipts and payments pertaining to liquidation since the liquidation commencement date; and

(b) a statement demonstrating that

(c) a sale statement in respect of all assets containing

(2)

The liquidator shall send the Final Report forthwith, to the Registrar and the Board.

(3)

The liquidator shall submit the Final Report to the Adjudicating Authority along with the application under section 59(7).