Companies (Winding-up) Rules

In a winding up by the court, if application is made to the court to sanction any
            compromises or arrangement, the court may, before giving its sanction thereto, hear a
            report by the Official Receiver as to the terms of the scheme, and as to the conduct of
            the directors and other officers of the company, and as to any other matters which, in
            the opinion of the Official Receiver, ought to be brought to the attention of the court.
            The report shall not be placed upon the file, unless and until the court shall direct it
            to be filed.