A One-person company is a limited liability company whose share capital is wholly owned by one natural or juristic person. It's one of the most important developments and changes in the new commercial company law (18/2019), with the aim to bring the law and reality close together and keep up pace with legal development in the world and the countries of the region. However, the features of the company which tip the scale in favor of the founder brought its trust into question and that would lead to reluctance to deal with it. This calls for the need of intervention of the legislator to provide guarantees that may restore the balance. Therefore, this study is aimed at identifying the provisions that are stated by the legislator and constitute guarantees for those who deal with it, to enlighten them about what they can rely on to ensure the payment of their debts which would instill assurance and confidence in them. This study is using the descriptive analytical approach for the provisions of the Omani laws and the jurisprudence theories and then it will compare them with the legislations of the countries that had previous recognition of this form of companies. The study was divided into two chapters, the first of which focuses on the concept of a one-person company, justifications of its recognition, its characteristics, and its legal characterization. the second chapter concentrates on the guarantees stated by the law that can secure or protect its creditors in the event of bankruptcy. The study concluded that insufficient effectiveness of the guarantees provided by the law especially regarding a one person company. So those who deal with it have to resort to additional guarantees by agreement such as securities in rem (in kind) or in personam or bank security to ensure obtaining their debts.