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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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
- The most common mistake is filing the affidavit before the final account is completely verified.
- Signing before the final account is fully reconciled
- Missing signatures of the commissioner for oaths
- Failing to attach supporting schedules
- Sending 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
- 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.
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.
Use this form or another form?
| Situation | Likely form | Why it matters | Check before you continue |
|---|---|---|---|
| Compulsory winding‑up | Form No.41 | Covers liquidation under Section 682 | Verify which section applies before filing |
| Receivership | Form R‑1 (Receiver’s report) | Different statutory regime | Use only for receivers |
| Members’ voluntary liquidation | Form No.42 | 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
- • Liquidator’s final account is fully reconciled.
- • Affidavit signed in presence of authorised oath‑taker.
- • All required schedules (assets, liabilities, distributions) attached.
- • Correct court registry address used.
- • Cover sheet completed with case number.
- • Postage or electronic submission receipt retained.
- • Copy 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
- • Form is only for liquidations under Section 681; not valid for other insolvency procedures.
- • Electronic filing may not be available in all circuits.
- • The form does not include a built‑in checklist – users must attach separate schedules.
- • No provision for multilingual versions; must be completed in English.
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✦ Open in AI EditorCurrent Form Status
Form No.40 is currently in force with no recent amendments reported. Check the Courts Service website for any updated cover sheets.
Agency: Courts Service of Ireland
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
- Agency
- Courts Service of Ireland
- Category
- Other Court Forms
- Source
- Court Forms ↗
- Revision Date
- 27/01/26
Downloads
No.40 Liquidator's Affidavit Verifying his Account Under Section 681
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After you file
- • Keep the court’s receipt of filing.
- • Monitor for any court directions or queries.
- • Distribute the final account to creditors and members as required.
- • File the final order of dissolution once the court approves.
- • Close the liquidator’s bank accounts and archive records for seven years.
Source and verification log
- • Form title and number inferred from provided name.
- • Section 681 reference taken from Companies Act 2014.
- • Court filing procedures based on standard Courts Service practice.
- • Electronic filing availability noted from Courts Service e‑Filing portal information.
- • Not confirmed in official source: exact deadline period (30 days) – typical but not verified.
- • Not confirmed in official source: specific cover sheet requirements.
Common confusion points
7 things to watch for
- 1
Mixing up Section 681 and Section 682 requirements.
- 2
Assuming the affidavit can be signed without a commissioner for oaths.
- 3
Omitting the required supporting schedules.
- 4
Sending the form to the wrong court registry.
- 5
Using an outdated cover sheet.
- 6
Thinking the form can be filed after the final court order.
- 7
Unclear whether electronic signatures are accepted.
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