# The Insolvency (Scotland) (Receivership and Winding up) Rules 2018, Article 4.5: Statement of affairs: statement of concurrence


(1) The liquidator may require a director (“the relevant person”) to deliver to the liquidator a statement of concurrence.
(2) A statement of concurrence is a statement that the relevant person concurs in the statement of affairs submitted by another director.
(3) The liquidator must inform the director who has been required to submit a statement of affairs that the relevant person has been required to deliver a statement of concurrence.
(4) The director who has been required to submit the statement of affairs must deliver a copy to every relevant person who has been required to submit a statement of concurrence.
(5) A statement of concurrence—
(a) must identify the company; and
(b) may be qualified in relation to matters dealt with in the statement of affairs, where the relevant person —
(i) is not in agreement with the statement of affairs,
(ii) considers the statement of affairs to be erroneous or misleading, or
(iii) is without the direct knowledge necessary for concurring in it.
(6) A statement of concurrence must contain a statutory declaration by the relevant person required to submit it that the information provided in the statement of concurrence is, to the best of the relevant person's knowledge and belief, accurate and complete.
(7) The relevant person must deliver the required statement of concurrence to the liquidator before the end of the period of 5 business days (or such other period as the liquidator may agree) beginning with the day on which the relevant person receives the statement of affairs.

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Source: https://www.legislation.gov.uk/ssi/2018/347/part/4/chapter/2/article/4n6 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-4/chapter-2/article-4n6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.