THE ROLE OF PUBLIC ACCOUNTS IN THE FORMATION, ACQUISITION AND LIQUIDATION OF A COMPANY
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- NGN 3000
Abstract
This study was carried out on the role of public accounts in the formation, acquisition and liquidation of a company. The public accountant the business and economy are inseparable they are needed for various business decision and advice on better investments on formation of accompany the public accountant is needed to prepare the memorandum of association and ensure that the company and allied matte decree 1990 is strictly adhered to. More so, on acquisition of a company, the public accountant plays an indispensable role in order to ensure that only profitable business are acquired by prospective buyers. He does this by looking into the financial records of the company and making sure that no fraud debt is hided by the seller of the company in liquidation of a company the public also has a hand in it. In a situation where he fails to discover a fraud or financial misappropriation by the management of the company. The company as a result of that may go into liquidation. The problem of insecurity, instability in the economy and inflation rate in the country is among the problem encountered by the public accountant in Nigeria
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