351. Duty of liquidator in relation to accounting records

A liquidator shall make accounting records that correctly record and explain, in relation to the period of the liquidation, all receipts, payments and other transactions relating to the property and undertaking of the company.

On an application to the court by an interested person, the court may order that the applicant may inspect the accounting records referred to in subsection (1) on such terms and conditions as may be necessary.

The accounting records referred to in subsection (1)

A liquidator who fails to comply with this section commits an offence.