ABSTRACT
Some people will suppose from the title of this paper that this is a defence of the rule in British company laws which prescribes that records must be kept for a period following the termination of liquidation. It is not, and yet by a strange irony, that event may well be the occasion for an opportunity of a far more general exercise, of interest to students of social history and economics, to all in fact to whom the rich pattern of human life and experience appeals, and not least to those who are accountants.
