The visibility of submission, product and regulatory entitlement records in the IRIS Industry portal is not by organisation, but by user and affiliation. So an employee of Company B who is also affiliated to the ceased Company A with an appropriate role (e.g., Coordinator) should be able to see the closed submissions of Company A.
As a general rule, however, records that are assigned to an organisation that does not exist anymore cannot be used to support new procedures, even if they are visible (which is not guaranteed). Of note, even some regulatory entitlements such as orphan designations cease to be valid if the holder has also ceased to exist and cannot be transferred to a new owner.
it is therefore recommended to transfer all products (RPIs), marketing authorisations and other regulatory entitlements such as Paediatric Investigation Plans, Scientific Advice RE, and Orphan Designations, via the appropriate procedures, before terminating the operations of the closing company.