Section 59(3)(b) in Insolvency And Bankruptcy Code, 2016
(b)the declaration under sub-clause (a) shall be accompanied with the following documents, namely:-(i)audited financial statements and record of business operations of the company for the previous two years or for the period since its incorporation, whichever is later;(ii)a report of the valuation of the assets of the company, if any prepared by a registered valuer;