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JAMB - Commerce (2018 - No. 56)

when it becomes necessary to liquidate a company, the first step to be taken is the appointment of a?
a receiver
an auditor
an account
a liquidator

Обяснение

In law, a liquidator is the officer appointed when a company goes into winding-up or liquidation who has responsibility for collecting in all of the assets under such circumstances of the company and settling all claims against the company before putting the company into dissolution. 

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