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of <h1>Liquidators can hire professionals, but not relatives or recent auditors; disclosures of relationships are mandatory.</h1> A liquidator is authorized to appoint professionals to assist in fulfilling their duties, with their remuneration included in the liquidation costs. However, the liquidator cannot appoint professionals who are relatives, related parties of the corporate debtor, or have served as auditors to the corporate debtor within the last five years. Additionally, any professional appointed must disclose any financial or personal relationships with stakeholders or the corporate debtor to the liquidator as soon as they become aware of such connections.
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