Where the Council, in exercise of any power conferred on them by rules made by virtue of section 34(1D) or the accounts rules, have caused an investigation to be made of the books, accounts and other documents of a solicitor or an incorporated practice authorised legal business, and, on consideration of the report of the investigation, the Council are satisfied— (a) that the solicitor or, as the case may be, the incorporated practice authorised legal business has failed. . . to comply with the provisions of those rules, and (b) that, , in the case of a solicitor, in connection with his practice as such, either— (i) his liabilities exceed his assets in the business, or (ii) his books, accounts and other documents are in such a condition that it is not reasonably practicable to ascertain definitely whether his liabilities exceed his assets, or (iii) there is reasonable ground for apprehending that a claim on the Guarantee Client Protection [507]Fund may arise ; or (c) that, in the case of an incorporated practice authorised legal business, either— (i) its liabilities exceed its assets, or (ii) its books, accounts and other documents are in such a condition that it is not reasonably practicable to ascertain definitely whether its liabilities exceed its assets, or (iii) there is reasonable ground for apprehending that a claim on the guarantee fund Client Protection Fund [507]may arise. 47 Solicitors (Scotland) Act 1980 – Keeling schedule the Council may apply to the Court for the appointment of a judicial factor on the estate of the solicitor or, as the case may be, of the incorporated practice authorised legal business; and the Court, on consideration of the said report and after giving the solicitor or, as the case may be, the incorporated practice authorised legal business an opportunity of being heard, may appoint a judicial factor on such estate, or do otherwise as seems proper to it. 42 Distribution of sums in client bank account. (1) Subject to the provisions of this section, where, in any of the events mentioned in subsection (2) or (2A), the sum at the credit...