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<h1>Regulation 27 mandates appointment of two valuers within 7-47 days for fair and liquidation value assessments.</h1> Regulation 27 of the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016, mandates that a resolution professional must appoint two registered valuers within seven to forty-seven days from the insolvency commencement date to assess the fair and liquidation values of the corporate debtor. Additional professionals can be appointed if necessary. These appointments must be objective and transparent, excluding relatives, related parties, auditors from the past five years, and partners or directors of the resolution professional's entity. Fees are to be paid directly to the appointed professional's bank account.