Article 286 of Companies Law

The company's managers and its board of directors shall submit their accounts and hand over their books and documents and the company's assets to the liquidator. If any of them refuses to do the foregoing, the liquidator may apply for an order on petition—in accordance with the provisions of the Civil and Commercial Procedures Law—compelling the company and the members of its board of directors to do the foregoing. Within three months of commencing his work, the liquidator shall inventory the company's assets and determine its financial position, including its rights and obligations. He may seek the assistance of the company's managers, its board of directors and its auditor, if any, in doing so. The liquidator shall keep the books necessary to record the liquidation in accordance with the provisions governing the keeping of commercial books.