ACT 125
COMPANIES ACT 1965 (REVISED - 1973)
PART X - WINDING UP
DIVISION 4 - PROVISIONS APPLICABLE TO EVERY MODE OF WINDING UP
Subdivision (5) - Dissolution

 
Section 313. Accounts and audit.
 
(1) The Registrar shall—

    (a) record in the register of companies a statement of any property coming to his hand or under his control or to his knowledge vested in him by operation of this Subdivision and of his dealings therewith;

    (b) keep accounts of all moneys arising therefrom and of how they have been disposed of; and

    (c) keep all accounts, vouchers, receipts and papers relating to the property and moneys.

(2) The Auditor General shall have all the powers in respect of those accounts as are conferred upon him by any Act relating to audit of public accounts.