Liquidator’s trading account
43.—(1)  The liquidator must from time to time as required by the committee of inspection (if any) or the creditors —
(a)verify by statutory declaration the trading account; and
(b)submit the verified trading account in accordance with Form VWU‑20 —
(i)where a committee of inspection is appointed — to the committee of inspection or a member of the committee as may be appointed by the committee for that purpose; or
(ii)where no committee of inspection is appointed — to a person nominated by the creditors.
(2)  The committee of inspection or member of the committee mentioned in paragraph (1)(b)(i) or the person nominated under paragraph (1)(b)(ii) (as the case may be) must examine and certify the trading account submitted by the liquidator.