Section 376, The Companies Act, 2009

(1) Every liquidator of a company which is being woundup by the court shall, at such times as may be prescribed but not less than twice in each year during his tenure of office, send to the Commission an account of his receipts and payments as liquidator. (2) The account which shall be in the prescribed form, shall be made in duplicate, and shall be verified by a statutory declaration. (3) The Commission shall cause the account to be audited and for the purpose of the audit the liquidator shall furnish the official receiver with such vouchers and information as the Commission may require. (4) The Commission may, at any time require the production of and inspect any books or accounts kept by the (5) When the account has been audited, one copy shall be filed and kept by the Commission and the other copy shall be delivered to the court for filing; and each copy shall be open to the inspection of any creditor or any person interested. (6) The Commission shall cause the account when audited or a summary thereof to be printed, and shall send a printed copy of the account or summary by post to every creditor and contributory.