The Liquidation of a company shall be complete when the liquidator delivers to the official receiver a final report and final accounts of the liquidation and a statement indicating that;
- All known assets have been disclaimed, realized or distributed;
- All proceeds of realization have been distributed; and
- In the opinion of the liquidator, the company should be removed from the register.
On delivering to the official receiver the documents above, the liquidator ceases to hold office.