A-Spartans were awarded a 3–0 win against Albion Rovers at a disciplinary hearing on 24 August 2017. Albion Rovers pleaded guilty to fielding Liam McGuigan as a second half substitute when he was ineligible to play in the match. The match had ended 0–0 with Albion Rovers winning 5–4 on penalties. Albion Rovers were also fined £2,000 for the breach of IRN-BRU Cup regulations.[5] Both teams were included in the draw for the second round on 17 August 2017.[6]
Second round
Draw
The draw for the second round was made at 1 pm on 17 August 2017 at the Falkirk Wheel and streamed live on the SPFL's Facebook page. The draw was unseeded but the six non-Scottish teams were kept apart with one team from each country drawn at home and one away. Linfield were allocated an away tie due to the unavailability of Windsor Park so Crusaders played at home.[7]
Teams in Italics were not known at the time of the draw. Teams in Bold advanced to the third round.
The SPFL launched an investigation after two different methods of penalty shootout were used in the second round matches that required the tiebreaker. Montrose's 6–5 win over Ayr United used the traditional ABAB method where one team follows the other whereas The New Saints' 6–5 win over Livingston used the trial ABBA method where one team goes first before the other takes two consecutively and then the first team takes their second. SPFL rules state that the ABAB method should be used. The mix up is suspected to have come after confusion between the Irish referee and Welsh linesmen in The New Saints-Livingston match over which method was to be used. The result of the investigation is not expected to impact the result of The New Saints-Livingston tie.[8]
Third round
Draw
The draw for the third round was made at 1 pm on 5 September 2017 at the Riverside Museum and was streamed live on the SPFL's Facebook page. The draw was unseeded and there were no longer any requirements for non-SPFL sides to be kept apart.[9]
Stadium: Tannadice Park Attendance: 1,967 Referee: Iwan Griffith
Quarter-finals
Draw
The draw for the quarter-finals was made at 1 pm on 10 October 2017 at the Forth Road Bridge Visitor Centre and was streamed live on the SPFL's Facebook page. The draw was unseeded.[10][11]
The draw for the semi-finals was made at 1pm on 14 November 2017 at the SEC Armadillo and was streamed live on the SPFL's Facebook page. The draw was unseeded.[12]
The Golden Ball Award is a 'Player of the Round' award given to the player who is adjudged to have had the best performance of that round out of all the players in teams left competing in that round of the competition. The winner is voted for by supporters from a chosen short-list of players, which is posted on the Irn-Bru Football Twitter page.
The domestic broadcasting rights for the competition are held jointly by BBC Alba, S4C (for matches involving Welsh teams) and subscription channel Premier Sports. Prior to the re-format in the 2016–17 season, BBC Alba had exclusive rights.[18]
The following matches are to be broadcast live on UK television: