44.Section 21 places judicial factors under a duty to enforce any claim which it is competent to raise on behalf of the estate, or to defend any claim which is raised against the estate, if the judicial factor believes that it would be reasonable and prudent to do so. This will include claims in relation to breach of contract and delictual liability (where a civil legal wrong has been committed). Subsection (2) allows a judicial factor to seek the Accountant’s views as to whether it would be reasonable and prudent to enforce or defend any particular claim, where the judicial factor requires advice on the matter.