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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.
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
| Situation | Likely form | Why it matters | Check before you continue |
|---|---|---|---|
| Compulsory winding up | Form 4 (Petition) | Court order needed to start winding up | Verify if the winding up is voluntary first |
| Liquidator’s interim report | Form 42 | Provides periodic updates before final statement | Use only for interim reporting |
| Application for dissolution | Form 44 | Requests court to strike the company off the register | File after final statement is accepted |
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.
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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
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No.43 Liquidator's Statement of Account (Members or Creditors Voluntary Winding Up)
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6 things to watch for
Whether the form is needed for both members’ and creditors’ voluntary winding up.
Difference between Form No.42 (interim report) and Form No.43 (final statement).
How to treat liquidator’s fees – expense or distribution.
Whether electronic filing is available for all districts.
If a surplus must be shown even when there are no remaining assets.
The exact deadline after the creditors’ meeting.
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