Small Companies Administrative Rescue Process (SCARP)

Process Advisor

The Process Advisor (PA) must have the same qualifications for appointment as a liquidator has under the Companies Act 2014.

As with other insolvency procedures, the company’s existing Auditor or Accountant cannot act as a PA.

A PA should:

  • give Revenue a Letter of Authority to act on behalf of the company in the SCARP process
  • engage early
  • provide as much information as is required by Revenue to assist in decision-making.

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