Companies Act 2014 section 592

Notice by voluntary liquidator of his or her appointment

Section 592 sets out the requirement for a liquidator in a voluntary winding up to notify the Registrar of Companies of their appointment within a specified timeframe.

• A liquidator in a voluntary winding up must deliver a notice of appointment to the Registrar within 14 days, using the prescribed form.
• This notification requirement does not apply to subsequent liquidator appointments, which are covered by separate rules under section 643.
• The Registrar must forward a copy of the appointment notice to the Corporate Enforcement Authority.
• Failure by the liquidator to notify the Registrar within the 14-day deadline is a category 4 offence.