Small Company Administrative Rescue Process (SCARP)

SCARP: accessible, affordable restructuring for small companies

The Small Company Administrative Rescue Process (SCARP) provides small and micro businesses with a fast, low-cost alternative to examinership. Designed specifically for SMEs in financial difficulty, SCARP enables directors to restructure the company’s debts through a binding arrangement with creditors — without significant court involvement. Whether your business is facing short-term cash flow issues or deeper structural challenges, SCARP offers a chance to reset — protecting jobs, preserving value, and giving viable companies the breathing space they need to recover.

At BDO, we help eligible businesses assess their position, prepare for the process, and implement a viable Rescue Plan. Our SCARP team offers practical, hands-on support to guide you through the procedure with clarity, confidentiality, and confidence.

What is SCARP and who is it for?

SCARP was introduced under the Companies (Rescue Process for Small and Micro Companies) Act to create a more affordable restructuring pathway for businesses that meet the definition of an SME. The process is administrative in nature, meaning there is limited court involvement, which helps reduce legal costs and timeline.

To be eligible, a company must meet at least two of the following criteria:

  • Turnover less than €12 million
  • Balance sheet total less than €6 million
  • Fewer than 50 employees

Unlike examinership, SCARP can be initiated by company directors without court approval. With careful preparation, it can deliver a binding agreement with creditors in as little as 42–70 days — enabling companies to restructure quickly and get back on track.

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Our SCARP Services

BDO’s SCARP specialists provide end-to-end support to company directors, from initial viability reviews to the implementation of a Rescue Plan. We work closely with all key stakeholders — including creditors and legal advisors — to ensure the process runs smoothly and delivers a workable outcome.


We assess your company’s financial position and advise on your eligibility for SCARP. Our team provides clear recommendations on the best course of action and supports you in preparing for the process.

Our licensed insolvency practitioners act as the SCARP Process Advisor, managing every stage of the procedure, including notifications, meetings and plan submission — allowing you to focus on the day-to-day running of the business.

We work with you to develop a detailed, realistic restructuring plan that reflects the company’s financial position, engages creditors effectively, and supports long-term recovery.


Why choose BDO?

At BDO, we understand the pressure faced by business owners navigating financial distress. SCARP is a powerful tool — but its success depends on experience, preparation and clear communication. That’s where we come in.

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Working with BDO means:

  • Proven experience guiding SMEs through restructuring across a wide range of industries
  • Specialist insight into the legal and financial mechanics of SCARP
  • Tailored support from partner-led teams who understand your commercial reality
  • End-to-end management of the SCARP process with minimal disruption to operations
  • Creditor engagement handled with clarity and professionalism to secure support for your plan

We work with directors, shareholders, lenders and advisors to deliver outcomes that protect the business and give it a path back to viability — efficiently and cost-effectively.

Speak to our SCARP specialists today

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Jim Hamilton

Consultant, BDO Dublin
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Peter Doherty

Director, BDO Dublin
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David O'Connor

Partner, BDO Dublin
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