Procedure after winding up order-liquidation of companies, Financial Accounting

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Procedure after Winding-up Order

1. A copy of the order must be filed by the company with the registrar s.227.

2. The company must deliver a statement of affairs to the Official Receiver within 14 days of the order, or of the appointment of a provisional liquidator s.232 (the details are the same as in the case of a receivership: se paragraph6.28 above.

3. The Official Receiver must submit a report to the court as soon as practicable after receiving the statement of affairs showing:

a.    The amount of issued, subscribers and paid-up capital and the estimated amount of debts and liabilities,
b.    The causes of the company's failure, if any, and
c.    Whether further inquiry is desirable s.233.

If he thinks fraud has been committed he may submit a further report and the court may then order the public examination of any promoter or officer named therein s.265.

4. The first meetings of creditors and contributories are summoned by O.R. These must be held within one month of the order, or within six weeks if a special manager has been appointed, by notice in the Gazette and a local paper, and seven days' notice to each creditor and contributory, accompanied by a summary of the statement of affairs and his comments thereon: the meetings determine whether to appoint a liquidator and a committee of inspection and, if so, to nominate them s.236.


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