Companies Act (Cap. 386), article 242

242. (1) Every liquidator of a company which is being wound up by the court shall, at such times as may be prescribed but n ot less than twice in each year during his tenure of office, send to the Registrar, and to such other place as the Registrar may direct, an account of his receipts an d payments as liquidator. (2) The account shall be in a proper form, shall be made in duplicate, and shall be duly certified by the liquidator: Provided that the Minister may make regulations prescribing the proper form in which the account is to be made. (3) The Registrar may, at the company’s expense, cause such account to be audited, and for the purpose of the audit the liquidator shall furnish the auditor appointed by the Registrar with such vouchers and information as the auditor may require and th e auditor may at any time require the production of and inspect a ny accounting records or documents kept by the liquidator. (4) When the account has been audi ted, one copy thereof shall be delivered to the Registrar for registration and the other co py shall be delivered to the court for filing, and each copy shall be open to inspection of any person on payment of th e prescribed f ee. Control over liquidators.