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A liquidator is an officer appointed when a company goes into winding up or liquidation. He is responsible for collecting all of the company’s assets and settling all claims against the company before putting the company into dissolution. A person must be an approved liquidator, if he is to be appointed as a liquidator for compulsory winding up (by the Court or creditors). If he is only performing voluntary winding up (by members or creditors), he need not be registered as an approved liquidator.