The Flimsy Proof of Fraud: Why a Transactional Audit Report is Not the IBC’s Final Word
Introduction In the dynamic landscape of insolvency law, a question frequently looms large: When does a business risk devolve into an act of fraud? This critical distinction lies at the heart of Section 66 of IBC1, which targets fraudulent and wrongful trading by those in charge of theCD. This provision serves as a powerful deterrent against directors and partners who […]
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