Section 697 - Returns By Officers Of Court

The officers of the Courts acting in the winding up of companies shall make to the Commission such returns of the business of their respective Courts and offices, at such times, and in such manner and form as may be prescribed, and from those returns the Commission shall cause books to be prepared which shall be opened for public information and searches.

698. (1) The Commission and every officer by whom fees are taken under this Act in relation to the winding up of companies, shall make returns and give information to the Accountant- General of the Federation in such form as he may require and the accounts of the Commission relating to the winding up of Cap. C23, LFN, 2004. companies shall be audited at the end of each year in the manner prescribed by the Constitution.

(2) The Accountant-General of the Federation shall, before the end of each year in which the audit is made, prepare for submission to the President an account of the winding up of companies, as audited by the Accountant-General for the Federation, showing in respect of such winding up, the receipts and expenditure during the previous year, and any other matter which the President or the Minister, as the case may be, may require.