2.18.10. Insolvency and Bankruptcy Board of India (Pre-packaged Insolvency Resolution Process) Regulations, 2021
The resolution professional may appoint a professional under clause (e) of sub-section (3) of section 54F:
Provided that the following persons shall not be appointed as a professional, namely:-
(a) a person who is not registered with the regulator of the profession concerned;
(b) a related party of the corporate debtor;
(c) an auditor of the corporate debtor at any time during the five years preceding the pre packaged insolvency commencement date;
(d) a partner or director of the insolvency professional entity of which the resolution professional is a partner or director; or
(e) a relative of the resolution professional or of a partner or director of the insolvency professional entity of which the resolution professional is a partner or director.