Answer :
Yes, the Owner can accept the tender even though Company A went into liquidation before it was accepted.
Company A informed the client of the liquidation before the trades were opened, showing transparency.
Accepting the tender in this scenario is permissible because the tender represents a bid for work from a company detailing how much they would charge to complete a project.
It is important to consider the circumstances under which the tender was submitted and the steps taken by Company A to notify the client of the liquidation.