Engagement of professionals: liquidator may appoint advisors whose fees form liquidation cost, subject to conflict and related party restrictions. A liquidator may engage professionals whose reasonable remuneration forms part of the liquidation cost, but must not engage professionals who are the liquidator's relative, a related party of the corporate debtor, or who served as the debtor's auditor in the specified prior period. Any professional engaged or proposed must disclose any pecuniary or personal relationship with the corporate debtor or stakeholders to the liquidator as soon as aware.