There is no doubt that sole proprietorships have been and will remain among the most prevalent forms of social and economic activity in both developed and developing societies. However, the emergence and significant development of companies across different eras, along with their tangible role in economic development, have rendered them indispensable to the existence and advancement of any economic system, even if their number is fewer than that of individual traders. In response to this importance, the Qatari legislator has paid particular attention to companies of all types, establishing a legislative framework aimed at ensuring legal stability. Numerous amendments have also been introduced to keep pace with modern developments in this area. As commerce is a vital and inevitable component of economic activity, the Qatari legislator has addressed these legislative developments, particularly those concerning the responsibilities of board members, the role of the auditor (now referred to as the financial auditor), and other matters intended to ensure the sound governance of companies. Subsequently, the legislator turned attention to the subject of bankruptcy in its entirety, recognizing it as one of the key legal systems aligned with the realities of economic conditions. Bankruptcy is essentially a collective procedure for liquidating the assets of a financially distressed debtor, as specified by the explicit provisions of Qatari commercial law. To protect the community of creditors and prevent potential abuse, the law comprehensively regulates these matters. This book will explore them in detail, focusing on the organization and reform of the legislative framework related to economic activity.