What is a Form 4?

Final account is open for inspection

Once the trustee or liquidator has worked out the final accounts of a bankrupt estate or wound-up company — what's been collected, what's been paid, and what's left for creditors — they file a "liquidation account and plan of distribution" at the Master's office.

A Form 4 notice announces that this account is open for inspection at the Master's office for 14 days. Any creditor who thinks the account is wrong can object during that window. After it closes, the trustee can pay out creditors according to the plan.

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