Persons who are members of a prescribed accountancy body holding a practising certificate and solicitors holding a practising certificate do not fall under IAASA's remit in respect of liquidator authorisations. These persons should contact their relevant body directly with any queries
Section 633 of the Companies Act 2014 sets out that a person seeking authorisation as a category 5 liquidator must apply to IAASA on the prescribed form and pay the prescribed fee.
Download prescribed application form here.
Guidance notes are available here.
Completed forms should be sent to :
Irish Auditing & Accounting Supervisory Authority
Naas, Co Kildare
The prescribed application fee is €2,500. This fee must be forwarded with the application and is not returnable if an application is refused or withdrawn. Fees must be paid by a direct bank transfer (in euro).
The Authority’s bank details are:
Account Name: Irish Auditing & Accounting Supervisory Authority
Bank: AIB Bank plc, 41 South Main St., Naas, Co. Kildare
BIC: AIBK IE2D
IBAN: IE65 AIBK 9332 3629 5880 17
Please include your full name as reference when making the payment to IAASA. Please include the payment reference number in your application form.
The closing date for applications is 1 December 2017.
Further information on aspects of IAASA's Liquidator remit can be obtained in the FAQ