تصفية الشركات في القانون السوداني

Abstract

This study aimed 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