The agreement of the partners or the resolution of the extraordinary general meeting if the liquidation is voluntary, or the judgement if it is compulsory, must include the appointment of one or more liquidators, determine their fees, and the period during which the liquidation must be completed, provided that the liquidator shall be authorized to practice the profession of accountancy and audit, and approved by the Concerned Body. The period of the voluntary liquidation shall not exceed three (3) years and shall not be extended except by the Concerned Body.
This site currently publishes a verified part of the instrument; the remaining provisions continue to exist and apply independently of their absence from this corpus. Interpretation and application must be checked against the official Arabic text and the current version.