# The Insolvency (Scotland) (Receivership and Winding up) Rules 2018, Article 3.21: Accounting


(1) The special manager must produce accounts, containing details of the special manager's receipts and payments, for the approval of the liquidator.
(2) The accounts must be for—
(a) each 3 month period for the duration of the special manager's appointment; and
(b) any shorter period ending with the termination of the special manager's appointment.
(3) When the accounts have been approved, the special manager's receipts and payments must be added to those of the liquidator.

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Source: https://www.legislation.gov.uk/ssi/2018/347/part/3/chapter/3/article/3n22 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-3/chapter-3/article-3n22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.