The company is under members voluntary winding up. Voluntary liquidator is appointed and his One year period as liquidator is completeed. Now the liquidator needs to file the annual accounts of the company with roc. My question is;
1. Whether under the situation is the audit report, B/S and P/L accounts are a must or filling of form No.153 or 154 with financial statemnet is just enough.
2. Whether the auditor needs to do the regular auditing with his report or is there any specific format for presenting special audit and its report applicable to companies under liquidation.
3. Whether the filling has to be done by the liquidator or by any director under their Digital signature.
CAclubindia
