Singapore legislation
Regulation 43
of Variable Capital Companies (Court-Ordered Winding Up) Regulations 2026
Regulation 43
Audit of Cash Book
Subregulation 1
The committee of inspection (if any) must audit the liquidator’s Cash Book at least once every 6 months, and must certify in Form VCC(CWU)‑9 the date on which the Cash Book was audited.
Subregulation 2
The liquidator must, if requested by the Official Receiver, lodge with the Official Receiver a copy of the Cash Book, together with the requisite vouchers and copies of the certificates of audit by the committee of inspection (if any) within one month after the expiration of each of the following periods:
(a)
a period of 12 months after the date of the winding up order;
(b)
every subsequent period of 12 months.