Form of liquidator’s account and statement
178.  The account of his receipts and payments and the statement which a liquidator is required to lodge with the Registrar of Companies and the Official Receiver under section 317 of the Act shall be in the form provided for under the Companies (Filing of Documents) Regulations (Rg 7). Such form shall also be used even where a liquidator has not during any period for which an account has to be lodged, received or paid any money on account of the company.