التصفية في القانون السوداني

الملخص

This study aims to shed light on the legal provisions governing company
liquidation under the Sudanese Companies Act of 2015, with particular focus on
both voluntary and compulsory liquidation. The research employs a descriptive and
analytical methodology, analyzing legislative texts in light of practical application.
The findings indicate that while the law outlines the general procedures and
differentiates between liquidation types, certain provisions—particularly those
related to creditor rights and liquidator responsibilities—require further
clarification. The study recommends issuing detailed executive regulations,
establishing judicial oversight mechanisms to ensure transparency, and enhancing
training programs for liquidators and certified accountants. The researcher hopes
This work will contribute to legal reform and strengthen confidence in the
investment environment