# The Insolvency Rules 1986, Rule 4.209: Accounting

Extent: E+W

(1) The special manager shall produce accounts, containing details of his receipts and payments, for the approval of the liquidator.
(2) The accounts shall be in respect of 3-month periods for the duration of the special manager's appointment (or for a lesser period, if his appointment terminates less than 3 months from its date, or from the date to which the last accounts were made up).
(3) When the accounts have been approved, the special manager's receipts and payments shall be added to those of the liquidator.

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Source: https://www.legislation.gov.uk/uksi/1986/1925/rule/4.209 (the official version)
Page: https://openlegislation.uk/insolvency-rules-1986/rule-4.209
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.