Australian Capital Territory Numbered Regulations Australian Capital Territory Numbered Regulations(1) If the court orders that a report on the accounts of a liquidator be prepared under the Act, section 481 (1), the liquidator must give to the auditor appointed to prepare the report all information, books and vouchers required to prepare the report.
(2) On completing the report, the auditor must—
(a) file a copy of the report in a sealed envelope that is marked with the title and number of the proceeding and the words ‘Auditor's report under the Corporations Act, section 481 (1)'; and
(b) serve a copy of the report on the liquidator; and
(c) give a copy of the report to the commission.
(3) Except with the leave of the court, a report is not available for inspection by any person except the liquidator or the commission.