(1A) In this section:
(1) A liquidator must, within 1 month after the end of the period of 6 months from the date of his or her appointment and of every subsequent period of 6 months during which he or she acts as liquidator and within 1 month after he or she ceases to act as liquidator, lodge:
(2) ASIC may cause the account and, where a statement of the position in the winding up has been lodged, that statement to be audited by a registered company auditor, who must prepare a report on the account and the statement (if any). (3) For the purposes of the audit under subsection (2) the liquidator must give the auditor with such books and information as the auditor requires. (4) Where ASIC causes an account, or an account and a statement, to be audited under subsection (2):
(5) The liquidator must give notice that the account has been made up to every creditor and contributory when next forwarding any report, notice of meeting, notice of call or dividend. (6) The costs of an audit under this section must be fixed by ASIC and form part of the expenses of winding up.