The practitioner was acting as liquidator in small CVL where referring accountant had previously acted as a company director. The referring accountant is a regular source of introductions, but he had resigned prior to the company commencing trading, (having acting effectively as merely a company formation agent). If appointed, the practitioner would necessarily be required to submit a D-report and was questioning whether this presented a conflict of interest which prohibited his taking the appointment. The practitioner was content that the risk was probably notional in the circumstances of the case.

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