1194 THE HONG KONG GOVERNMENT GAZETTE, DECEMBER 31, 1936.
Audit of Cash Book.
R. 172.
Form 86.
Official Receiver's audit of
accounts.
R. 173.
Accounts and Audit in a Winding-up by the Court.
161. The Committee of Inspection shall not less than once every three months audit the Liquidator's Cash Book and certify therein under their hands the day on which the said book was audited.
162.--(1) The Liquidator shall, at the expiration of six months from the date of the winding-up order, and at the Liquidator's expiration of every succeeding six months thereafter until his release, transmit to the Official Receiver a copy of the Caslı Book for such period in duplicate, together with the necessary vouchers and copies of the certificates of audit by the Com- mittee of Inspection. He shall also forward with the first accounts, a summary of the Company's statement of affairs, showing thereon in red ink the amounts realised, and explain- ing the cause of the non-realisation of such assets as may be unrealised. The Liquidator shall also at the end of every six months forward to the Official Receiver, with his Accounts, a report upon the position of the liquidation of the Company in such form as the Official Receiver may direct.
Form 87.
Liquidator carrying on business.
R. 174.
Forms 88 and 89.
Copy of
accounts to be filed.
R. 175,
Summary of accounts
R. 176.
Affidavit of no receipts. R. 177.
(2) When the assets of the Company have been fully realised and distributed, the Liquidator shall forthwith send in his accounts to the Official Receiver, although the six months may not have expired.
(3) The accounts sent in by the Liquidator shall be verified by him by affidavit.
183.-(1) Where the Liquidator carries on the business. of the Company, he shall keep a distinct account of the trad- ing, and shall incorporate in the Cash Book the total weekly amounts of the receipts and payments on such trading account.
(2) The trading account shall from time to time, and not less than once in every month, be verified by affidavit, and the Liquidator shall thereupon submit such account to the Com- mittee of Inspection (if any) or such member thereof as may be appointed by the Committee for that purpose, who shall examine and certify the same.
164. When the Liquidator's account has been audited, the Official Receiver shall certify the fact upon the account, and thereupon the duplicate copy, bearing a like certificate, shall be filed with the Registrar.
165.--(1) The Liquidator shall transmit to the Official Receiver with his accounts a summary of such accounts in such form as the Official Receiver may from time to time direct, and, on the approval of such summary by the Official Receiver, shall forthwith obtain, prepare, and transmit to the Official Receiver so many printed copies thereof, duly stamped for transmission by post, and addressed to the creditors and contributories, as may be required for transmitting such sum- mary to such creditor and contributory.
(2) The cost of printing and posting such copies shall be a charge upon the assets of the Company.
166. Where a Liquidator has not since the date of his appointment or since the last audit of his accounts, as the case may be, received or paid any sum of money on account of the assets of the Company, he shall, at the time when he is re- quired to transmit his accounts to the Official Receiver, forward to the Official Receiver an affidavit of no receipts or payments.