Submission of accounts, etc. 16 Submission of accounts, etc. (1) A judicial factor must, as soon reasonably practicable following the end of each reporting period, submit to the Accountant a report setting out the judicial factor’s intromissions 30 with the factory estate during the relevant reporting period. (2) Reports submitted under subsection (1) must— (a) include accounts, and (b) be in such form and submitted in such way— (i) as may be agreed between the judicial factor and the Accountant, 35 (ii) in the absence of such agreement, as directed by the Accountant. (3) In this section, “reporting period” means— (a) the period beginning on the appointment date and ending on the date specified by the Accountant, and 10 Judicial Factors (Scotland) Bill Part 2—Functions of judicial factor (b) each subsequent period of the same duration. (4) The period specified under subsection (3)(a) must be— (a) not less than one year, unless the Accountant considers that there are exceptional...