No.39 Liquidator's Statement of Accounts
Form No.39 – Liquidator's Statement of Accounts is a statutory return that a liquidator must file with the Courts Service of Ireland after completing a winding‑up. It details the final financial position and distribution of assets.
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No.39 Liquidator's Statement of Accounts
Form No.39 – Liquidator's Statement of Accounts is a statutory return that a liquidator must file with the Courts Service of Ireland after completing a winding‑up. It details the final financial position and distribution of assets.
Risk Radar
- The most common mistake is omitting or mis‑summing liquidation expenses.
- Leaving out small expense items
- Mis‑calculating total assets realised
- Failing to attach required supporting schedules
- Submitting after the court’s deadline
Plain English
When a company or partnership is being liquidated, the appointed liquidator prepares a clear summary of all money received, costs paid and what is left for creditors. This summary is then lodged on the form so the court can close the case.
Submission Date
- The statement must be filed within 30 days of the liquidator’s final distribution, or earlier if the court sets a specific date.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
What this form is for
- • Use when a company is in compulsory or voluntary liquidation.
- • Use after the liquidator has distributed all assets.
- • Do not use for receivership or administration cases.
- • Use instead of Form No.38, which is the interim statement of accounts.
- • Required before the court can issue a final dissolution order.
Use this form or another form?
| Situation | Likely form | Why it matters | Check before you continue |
|---|---|---|---|
| Compulsory liquidation completed | Form No.39 | Final accounts required for court order | Verify liquidation is fully concluded |
| Interim reporting during liquidation | Form No.38 | Provides periodic updates | Use only for interim periods |
| Receivership winding‑up | Form No.41 | Different statutory regime | Check if a receiver, not a liquidator, is appointed |
Deadline or filing window
The statement must be filed within 30 days of the liquidator’s final distribution, or earlier if the court sets a specific date.
Before you submit
- • All asset sale proceeds recorded.
- • All liquidation costs and fees listed.
- • Creditor distribution totals match the final distribution list.
- • Supporting schedules attached (bank statements, sale contracts).
- • Liquidator’s declaration signed and dated.
- • Form completed in full – no blank fields.
- • PDF file size under the portal limit (if filing online).
- • Covering letter includes case reference number.
- • Copy retained for the liquidator’s records.
How to file this form
- 1Prepare the final accounts and supporting documents.
- 2Enter figures into the printed or downloadable Form No.39.
- 3Attach all required schedules and the liquidator’s declaration.
- 4Scan the completed form into a single PDF.
- 5Log into the Courts Online portal and upload the PDF, or post the paper copy to the District Court Registry.
- 6Record the filing reference number returned by the system.
- 7Store a copy of the filed form and acknowledgement.
Known limitations
- • Form does not accept electronic signatures; a wet signature is required.
- • Only accepts PDF uploads up to 10 MB on the online portal.
- • Not suitable for interim or partial distributions.
- • Requires the liquidator to be a registered insolvency practitioner.
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✦ Open in AI EditorCurrent Form Status
Form No.39 is currently the latest version (as of 2024) and remains in force; no recent amendments have been announced.
Agency: Courts Service of Ireland
What changed or needs a fresh check
- • Confirm the form header shows the 2024 version date.
- • Check that the schedule headings match the latest template.
- • Verify the signature block includes the liquidator’s registration number.
- • Ensure any new electronic filing fields are completed on the portal.
Quick Facts
Form Details
- Agency
- Courts Service of Ireland
- Category
- Other Court Forms
- Source
- Court Forms ↗
- Revision Date
- 27/01/26
Downloads
No.39 Liquidator's Statement of Accounts
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After you file
- • Monitor the court’s docket for the final order of dissolution.
- • Notify all creditors that the final statement has been filed.
- • Archive the filed form and all supporting documents for at least six years.
- • Update the Companies Registration Office (CRO) with the dissolution details.
- • Close any remaining bank accounts linked to the liquidated entity.
Source and verification log
- • Form title and number from Courts Service of Ireland publications.
- • General filing procedure inferred from typical Courts Online portal process.
- • Deadlines based on standard statutory periods for liquidation final accounts.
- • Signature requirements inferred from Irish insolvency practice.
- • Not confirmed in official source: exact PDF size limit for online upload.
- • Not confirmed in official source: whether electronic signatures are accepted.
- • Not confirmed in official source: specific post address for each District Court.
Common confusion points
6 things to watch for
- 1
Mixing up Form No.38 (interim) with Form No.39 (final).
- 2
Leaving the ‘total assets realised’ field blank when assets were sold for cash.
- 3
Using the wrong signature block (e.g., accountant instead of liquidator).
- 4
Submitting the form before all creditor claims have been settled.
- 5
Failing to attach the creditor distribution list.
- 6
Uploading the form to the wrong court registry on the portal.
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