Section 17652 Of Article 3. Liquidation By The Commissioner From California Financial Code >> Division 6. >> Chapter 6. >> Article 3.

. Upon the payment of a final dividend in liquidation, the commissioner shall prepare and file with the court a full and final statement of the liquidation, including a summary of the receipts and disbursements, and a duplicate of such statement shall be filed in the office of the commissioner. After hearing and approval by the court, the liquidation shall be closed.