law: Companies Act, 2013 
  294.
  
    Audit
  
  of Company Liquidator's accounts.
  1.      The Company
  
  Liquidator shall maintain proper and regular books of account including
  
  accounts of receipts and payments made by him in such form and manner as may be
  
  prescribed.
  2.      The Company
  
  Liquidator shall, at such times as may be prescribed but not less than twice in
  
  each year during his tenure of office, present to the Tribunal an account of
  
  the receipts and payments as such liquidator in the prescribed form in
  
  duplicate, which shall be verified by a declaration in such form and manner as
  
  may be prescribed.
  3.      The Tribunal shall
  
  cause the accounts to be audited in such manner as it thinks fit, and for the
  
  purpose of the audit, the Company Liquidator shall furnish to the Tribunal with
  
  such vouchers and information as the Tribunal may require, and the Tribunal
  
  may, at any time, require the production of, and inspect, any books of account
  
  kept by the Company Liquidator.
  4.      When the accounts of
  
  the company have been audited, one copy thereof shall be filed by the Company Liquidator
  
  with the Tribunal, and the other copy shall be delivered to the Registrar which
  
  shall be open to inspection by any creditor, contributory or person interested.
  5.      Where an account
  
  referred to in sub-section (4 ) relates to a Government company, the Company
  
  Liquidator shall forward a copy thereof—
  a.     
  
    to
  
  the Central Government, if that Government is a member of the Government
  
  company; or
  b.    
  
    to
  
  any State Government, if that Government is a member of the Government company;
  
  or
  c.     
  
    to
  
  the Central Government and any State Government, if both the Governments are
  
  members of the Government company.
  1.     
  2.     
  3.     
  4.     
  5.     
  6.      The Company
  
  Liquidator shall cause the accounts when audited, or a summary thereof, to be
  
  printed, and shall send a printed copy of the accounts or summary thereof by post
  
  to every creditor and every contributory:
  Provided
  
  that the Tribunal may dispense with the compliance of the provisions of this
  
  sub-section in any case it deems fit.