Singapore legislation
Regulation 41
of Insolvency, Restructuring and Dissolution (Voluntary Winding Up) Regulations 2020
Regulation 41
Books to be kept by liquidator
Subregulation 1
The liquidator must —
keep a book (whether in physical or electronic form) to be called the Cash Book, in which the liquidator must enter from day to day the receipts and payments made by the liquidator; and
keep any other books as may be directed by the committee of inspection or, if there is no committee of inspection, by the creditors.
Subregulation 2
The liquidator must submit all the books kept by the liquidator to the committee of inspection or, if there is no committee of inspection, to the creditors, together with any other books, documents, papers and accounts in the liquidator’s possession relating to his or her office as liquidator of the company as and when the committee of inspection or the creditors (as the case may be) direct.