s 168 Liquidator’s right to request for statements of concurrence
168.—(1) The liquidator may require any director who has not made the statement of affairs mentioned in section 166(4) to submit a statement of concurrence verified by affidavit, stating that that director concurs in the statement of affairs. (2) A statement of concurrence made under subsection (1) may be qualified in respect of matters dealt with in the statement of affairs, where the maker of the statement of concurrence —(a) is not in agreement with the persons making the statement of affairs; (b) considers the statement of affairs to be erroneous or misleading; or (c) is without the direct knowledge necessary for concurring in the statement of affairs. (3) Every person who makes a statement of concurrence under subsection (1) must submit the statement to the liquidator within 14 days after the request to submit the statement of concurrence, or within such extended time as the liquidator or the Court may specify.