STEWART REGAN, the Chef Executive of the Scottish FA, has made it clear that there are still some considerable obstacles to overcome before Dave King can assume his desired role of Chairman of Rangers.

Regan admitted that Lord Woolman's ruling in the Court of Session's earlier this month that King is free to become a director of Rangers International Football Club was a positive "tick in a box".

He stated that the SFA are in dialogue with Rangers over his status as a fit and proper person to become chairman of Rangers but have yet to gather enough compelling evidence to make a final decision.

There is no doubt that King's tax convictions in South Africa could be the major stumbling block.

Part of the SFA's fit and proper list concerns whether the person has been convicted in the last 10 years of an offence liable to imprisonment of two years or over.

In 2013, King agreed to pay £45m as a settlement after pleading guilty to breaching 41 criminal counts of South Africa's Income Tax Act surrounding non-payment.

Regan said yesterday: "We are in discussions with Rangers and their advisors and we are gathering information on Mr King.

"When we have all of that information in the board will consider it and decide whether or not we are prepared to accept Dave King as a fit and proper person to be chairman of Rangers.

"We are not in a positon to put a timescale on that.

"We need any evidence from Mr King that would support why he believes that he is fit and proper in consideration to the list of criteria in our Article 10 which over all of the areas regarding track record, background, insolvency and any convictions.

"His tax convictions are a challenge for him and the club to try and present a case whereby the board can view it positively

"But that's why the club is seeking to do and when we have that evidence we will be in a positon to comment more

"Paul Murray equally is being considered given that he was a director of a football club that has been in an insolvency event in the last five years

"Rangers are currently seeking our feedback over whether their proposed chairman is going to be viewed favourably and we are in dialogue with the club over that and when we have all the information we need in order to make a decision the board will meet and give that feedback."

The South African authorities confirmed earlier this year that King is not disqualified from being a director and Lord Woolman made the same ruling on April 6 regarding the UK. Regain admits that is helpful to King's case.

He said: "It's one part of a bigger jigsaw. Certainly it's another, I suppose, tick in a box of potential pieces of supporting evidence that the club are putting forward as to why he should be viewed favourably.

"But it's a process we are taking our time over. It's important that we get the right information and when we've got the right information we will make a decision."

Regan also stated that he was encouraged that the new regime at Rangers was doing its utmost to improve the financial health of the club, which has been surviving on emergency loans for the best part of a year.

Currently, Rangers owe £5million to Mike Ashley's Sports Direct company in a complex arrangement which has given the company a floating charge as well as security over Murray Park, Edmiston House, the Albion Car Park and the club's registered trademarks.

Interim Chairman Murray has indicated that takes with Sport Direct, who also operate the club's retail business, are planned in the near future.

Regan said: "I think the club have been in a difficult financial position for some time, They are clearly hoping that with the new board in place they can put forward a financial package in place that can keep the club in a sustainable position for the foreseeable future.

"The starting point is to approve the officials, including the proposed chairman. That's the point we are at now."