Official form guide
Form No.40 Liquidator's Affidavit Verifying his Account Under Section 681
Form No.40 is a liquidator’s affidavit confirming the liquidator’s account under Section 681 of the Companies Act 2014. It is filed with the Courts Service when a liquidator finalises a winding‑up.
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Form Overview
Courts Service of Ireland - Form No.40 Liquidator's Affidavit Verifying his Account Under Section 681
Form No.40 is a liquidator’s affidavit confirming the liquidator’s account under Section 681 of the Companies Act 2014. It is filed with the Courts Service when a liquidator finalises a winding‑up.
Risk Radar
Scan points- 1The most common mistake is filing the affidavit before the final account is completely verified.
- 2Signing before the final account is fully reconciled
- 3Missing signatures of the commissioner for oaths
- 4Failing to attach supporting schedules
- 5Sending to the wrong court registry
Plain English
When a company is being wound up, the liquidator must swear an affidavit that the accounts are correct and all assets have been dealt with. This form is the official way to tell the court that the numbers add up.
Submission Date
- Filing date: The affidavit must be filed within the time limit set by the court order – usually within 30 days of the liquidator’s final account being approved.
- 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 finalising a compulsory winding‑up under the Companies Act.
- Use for a members’ voluntary liquidation after the final meeting.
- Do not use for a receivership – a different statutory form applies.
- Use instead of Form No.41 when the liquidation is under Section 681, not Section 682.
- Submit when the liquidator’s account is ready for court approval.
Form selector
Use this form or another form?
Compulsory winding‑up
Covers liquidation under Section 682
✓ Verify which section applies before filing
Receivership
Different statutory regime
✓ Use only for receivers
Members’ voluntary liquidation
Applies when members approve winding‑up
✓ Check meeting minutes
Deadline or filing window
The affidavit must be filed within the time limit set by the court order – usually within 30 days of the liquidator’s final account being approved.
Before you submit
- 1Liquidator’s final account is fully reconciled.
- 2Affidavit signed in presence of authorised oath‑taker.
- 3All required schedules (assets, liabilities, distributions) attached.
- 4Correct court registry address used.
- 5Cover sheet completed with case number.
- 6Postage or electronic submission receipt retained.
- 7Copy retained for the liquidator’s records.
How to file this form
- 1Prepare final liquidator’s account and supporting documents.
- 2Draft the affidavit using the standard wording.
- 3Arrange for a commissioner for oaths or solicitor to witness the signature.
- 4Complete the court’s cover sheet with case details.
- 5Package the affidavit, account, schedules and cover sheet.
- 6Submit by post or via the Courts Service e‑Filing portal.
- 7Obtain and file the acknowledgement of receipt.
Known limitations
- 1Form is only for liquidations under Section 681; not valid for other insolvency procedures.
- 2Electronic filing may not be available in all circuits.
- 3The form does not include a built‑in checklist – users must attach separate schedules.
- 4No provision for multilingual versions; must be completed in English.
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.40 is currently in force with no recent amendments reported. Check the Courts Service website for any updated cover sheets.
What changed or needs a fresh check
- Confirm the form header shows the current year.
- Check if the court requires an electronic signature option.
- Verify the required supporting schedules are listed on the latest cover sheet.
- Ensure the affidavit wording matches the latest Companies Act amendment.
Quick Facts
Form Details
- Revision date
- 27/01/26
Downloads & source
Sources
- SRCForm title and number inferred from provided name.
- SRCSection 681 reference taken from Companies Act 2014.
- SRCCourt filing procedures based on standard Courts Service practice.
- SRCElectronic filing availability noted from Courts Service e‑Filing portal information.
- SRCNot confirmed in official source: exact deadline period (30 days)typical but not verified.
- SRCNot confirmed in official source: specific cover sheet requirements.
Common confusion points
Mixing up Section 681 and Section 682 requirements.
Assuming the affidavit can be signed without a commissioner for oaths.
Omitting the required supporting schedules.
Sending the form to the wrong court registry.
Using an outdated cover sheet.
Thinking the form can be filed after the final court order.
Unclear whether electronic signatures are accepted.
Source transparency
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