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Judicial Factors (Scotland) Act 2025
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44Audit by Accountant: objection and appeal
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(1)Subject to subsections (2) to (5)—
(a)an audit completed in accordance with section 43,
(b)the accounts to which the audit relates, and
(c)the report on the results of the audit,
are conclusive.
(2)The judicial factor to whom the report relates may lodge a written objection to the report with the Accountant within the period of 21 days beginning on the day on which the judicial factor receives the report.
(3)The Accountant must consider any objection lodged under subsection (2) and, following that consideration, may—
(a)amend the results and report of the audit in order to take account of matters raised in the objection, or
(b)dismiss the objection.
(4)Where the Accountant dismisses an objection under subsection (3)(b) the judicial factor may require the Accountant to refer the objection for determination by the court which appointed the judicial factor.
(5)The determination of the court in relation to an objection referred under subsection (4) is final and is conclusive against both the Accountant and the judicial factor.
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