The Companies Act 2014 prescribed, for the first time, the qualifications required to take an appointment as a liquidator. Most liquidators are either accountants or solicitors. However, there were some people who did not fall into either of those categories. If a person had gained relevant experience of winding up companies and knowledge of the law on liquidations before 1 June 2015, they could apply to IAASA for authorisation. The deadline for receipt of applications is 1 December 2017. This route of authorisation will close after this date. Please click here for further information, use the dedicated email address [email protected], or call 045 983 600.