Concept:A promoter is the person who takes the necessary steps to form and register a new company.
Explanation:The person who handles the formation of a company is called a promoter.
He arranges the memorandum, articles, and other registration documents.
He also collects the required capital and signs the preliminary contracts.
The registrar only registers companies, the auditor audits accounts, and the solicitor gives legal advice.
So, the correct option is promoter.
Answer:D. promoter