In recent years a number of companies have gone into liquidation (been ‘wound up’) because they have not been able to meet their liabilities when they fell due. In Australia, there are some well-publicized examples such as ABC Learning, HIH Insurance and One.Tel phone company Required Discuss all three companies above and find (via electronic journals) the events that led up to the liquidation. Visit the CPA website; discuss APES 110 Code of Ethics for Professional Accountants. Highlight 5 codes of ethics. Visit the ASIC website and discuss the Listing Rules governing listed companies in terms of corporate governance. Were liabilities a major factor contributing to the liquidation of individual companies?
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