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No.43 Liquidator's Statement of Account (Members or Creditors Voluntary Winding Up)

Form No.43 is the Liquidator's Statement of Account for a members' or creditors' voluntary winding up. It is filed by the liquidator to show how the company's assets have been realised and distributed.

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Form Overview

No.43 Liquidator's Statement of Account (Members or Creditors Voluntary Winding Up)

Form No.43 is the Liquidator's Statement of Account for a members' or creditors' voluntary winding up. It is filed by the liquidator to show how the company's assets have been realised and distributed.

It details the liquidator's receipts, expenses, payments to creditors and any surplus distribution to members.

Risk Radar

  • The most common mistake is omitting or mis‑summing the final balance, which can halt the dissolution process.
  • Leaving out small expenses that affect the total balance
  • Mis‑classifying a payment as a creditor distribution instead of a liquidator fee
  • Submitting the form after the court’s final winding‑up order deadline
  • Failing to attach required supporting schedules

Plain English

When a company decides to close itself down voluntarily, the liquidator must prepare a clear record of all money received and paid out. This form is that record and is sent to the Courts Service.

Submission Date

  • The final statement must be filed before the liquidator applies for the court’s order of dissolution, typically within 30 days of the last creditors’ meeting.
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

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What this form is for

  • Use when the company is being wound up voluntarily by members or creditors.
  • Use after the liquidator has completed all asset realisations.
  • Use instead of a creditor’s petition form, which is for compulsory winding‑ups.
  • Use when the liquidator needs court approval to finalise the dissolution.
  • Use even if the winding up results in a surplus to be returned to members.

Use this form or another form?

SituationLikely formWhy it mattersCheck before you continue
Compulsory winding upForm 4 (Petition)Court order needed to start winding upVerify if the winding up is voluntary first
Liquidator’s interim reportForm 42Provides periodic updates before final statementUse only for interim reporting
Application for dissolutionForm 44Requests court to strike the company off the registerFile after final statement is accepted

Deadline or filing window

The final statement must be filed before the liquidator applies for the court’s order of dissolution, typically within 30 days of the last creditors’ meeting.

Before you submit

  • All receipts and payments are reconciled to the company’s final accounts.
  • Supporting schedules for large transactions are attached.
  • Liquidator’s practising certificate number is entered.
  • Form is signed and dated by the liquidator.
  • Correct court district is addressed on the envelope or portal submission.
  • A copy is retained for the liquidator’s records.
  • Postage or electronic confirmation receipt is kept.

How to file this form

  1. 1Prepare the final accounts and supporting documents.
  2. 2Complete Form No.43 using the official template.
  3. 3Attach all required schedules and certificates.
  4. 4Sign the form as the liquidator.
  5. 5Send the original to the appropriate district court by post or upload via the Courts portal.
  6. 6Obtain and file the court’s acknowledgment of receipt.

Known limitations

  • Form does not accept electronic signatures for paper submissions.
  • Only accepts Irish‑pound values; foreign currency must be converted.
  • No built‑in validation for arithmetic errors – must be checked manually.
  • Not suitable for compulsory winding‑up cases.

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Current Form Status

Form No.43 is the current version for voluntary winding‑ups; no major revisions have been announced in the last 12 months.

Agency: Courts Service of Ireland

What changed or needs a fresh check

  • Check that the form header shows ‘Members or Creditors Voluntary Winding Up’.
  • Confirm the latest version date matches the Courts Service website.
  • Verify any new line items for electronic payments have been added.
  • Ensure the signature block includes space for the liquidator’s practising certificate number.

Quick Facts

The appointed liquidator of the winding‑up company must complete and file this form.
It details the liquidator's receipts, expenses, payments to creditors and any surplus distribution to members.
The statement is filed after the final meeting of creditors or members and before the liquidator seeks the court’s order to dissolve the company.
Submit the form to the Courts Service of Ireland either by post to the relevant district court or via the Courts' electronic filing portal if available.
Accurate filing confirms that all debts have been settled; errors can delay the final dissolution order and expose the liquidator to personal liability.
1. Gather all bank statements, sale proceeds and expense invoices. 2. Use the prescribed format on Form No.43 and fill each line clearly. 3. Attach supporting schedules for large payments. 4. Sign and date the form as liquidator. 5. Send the original to the court and keep a copy for your records.

Form Details

Agency
Courts Service of Ireland
Revision Date
27/01/26

No.43 Liquidator's Statement of Account (Members or Creditors Voluntary Winding Up)

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After you file

  • Monitor for the court’s order confirming acceptance of the statement.
  • Notify creditors and members of the final distribution outcome.
  • Update the Companies Registration Office (CRO) with the dissolution order.
  • Archive the statement and supporting documents for at least six years.
  • Close any remaining bank accounts after court confirmation.

Source and verification log

  • Form title and number from Courts Service of Ireland publication list.
  • Purpose inferred from form name – Liquidator's Statement of Account.
  • Filing location inferred from typical Courts Service procedures.
  • Deadline timing inferred from standard winding‑up practice.
  • Not confirmed in official source: electronic filing availability for this specific form.
  • Not confirmed in official source: exact 30‑day deadline after creditors’ meeting.

Common confusion points

6 things to watch for

  • 1

    Whether the form is needed for both members’ and creditors’ voluntary winding up.

  • 2

    Difference between Form No.42 (interim report) and Form No.43 (final statement).

  • 3

    How to treat liquidator’s fees – expense or distribution.

  • 4

    Whether electronic filing is available for all districts.

  • 5

    If a surplus must be shown even when there are no remaining assets.

  • 6

    The exact deadline after the creditors’ meeting.

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