Legal Procedures:
The court may order the examination in private or public (ie. open court) of an officer of a company in liquidation or of any person known or suspected to have its property or information about it in his possession. Public examination is ordered only in cases of suspected fraud.
Concealment of information from a liquidator, falsification of company records and wrongful disposal of property of a company in liquidation may give rise to criminal proceedings against the person at fault.