Official form guide
Form 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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Form Overview
Courts Service of Ireland - Form 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
Scan points- 1The most common mistake is omitting or mis‑summing liquidation expenses.
- 2Leaving out small expense items
- 3Mis‑calculating total assets realised
- 4Failing to attach required supporting schedules
- 5Submitting 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
- Filing 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.
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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.
Form selector
Use this form or another form?
Compulsory liquidation completed
Final accounts required for court order
✓ Verify liquidation is fully concluded
Interim reporting during liquidation
Provides periodic updates
✓ Use only for interim periods
Receivership winding‑up
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
- 1All asset sale proceeds recorded.
- 2All liquidation costs and fees listed.
- 3Creditor distribution totals match the final distribution list.
- 4Supporting schedules attached (bank statements, sale contracts).
- 5Liquidator’s declaration signed and dated.
- 6Form completed in full – no blank fields.
- 7PDF file size under the portal limit (if filing online).
- 8Covering letter includes case reference number.
- 9Copy 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
- 1Form does not accept electronic signatures; a wet signature is required.
- 2Only accepts PDF uploads up to 10 MB on the online portal.
- 3Not suitable for interim or partial distributions.
- 4Requires the liquidator to be a registered insolvency practitioner.
Field map
Compact field-by-field guide
Proceedings
3 items
The names of the parties exactly as they appear on the originating document.
The court record number for the case, if one has been assigned.
The court and the office where the document is being filed.
Substance
2 items
What you are asking the court to do, or the information the form requires.
The facts relied on and any documents exhibited with the filing.
Execution
1 items
Signed, sworn or certified as the form requires, with proof of service where needed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form No.39 is currently the latest version (as of 2024) and remains in force; no recent amendments have been announced.
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
- Revision date
- 27/01/26
Downloads & source
Sources
- SRCForm title and number from Courts Service of Ireland publications.
- SRCGeneral filing procedure inferred from typical Courts Online portal process.
- SRCDeadlines based on standard statutory periods for liquidation final accounts.
- SRCSignature requirements inferred from Irish insolvency practice.
- SRCNot confirmed in official source: exact PDF size limit for online upload.
- SRCNot confirmed in official source: whether electronic signatures are accepted.
- SRCNot confirmed in official source: specific post address for each District Court.
Common confusion points
Mixing up Form No.38 (interim) with Form No.39 (final).
Leaving the ‘total assets realised’ field blank when assets were sold for cash.
Using the wrong signature block (e.g., accountant instead of liquidator).
Submitting the form before all creditor claims have been settled.
Failing to attach the creditor distribution list.
Uploading the form to the wrong court registry on the portal.
Source transparency
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