A is one who performs the preliminary duties necessary to bring a company into being and float it. Identify

The correct answer is B. Promoter.

A promoter is a person who undertakes the risk of forming a company and bringing it into being. They are responsible for raising capital, drafting the company’s constitution, and registering the company with the relevant authorities.

An auditor is a person who is appointed to examine the financial statements of a

A director is a person who is appointed to manage the affairs of a company.

A financier is a person who provides financial assistance to a company.