How Far Back Can a Liquidator Investigate Company Transactions? A liquidator may review more than just the final weeks before a company enters liquidation. Earlier payments, asset transfers, accounting records and transactions involving directors or connected parties can also be examined where relevant. Different types of transactions have different legal look-back periods, so there is no single rule that applies to every case. Directors should keep clear financial records, valuations, agreements and evidence explaining why important transactions were made. Good documentation can help show whether decisions were commercially reasonable and properly recorded. Learn More - https://www.simpleliquidation.co.uk/