Termination, recall and discharge after distribution 29 Termination, recall and discharge after distribution of factory estate 25 (1) This section applies where a judicial factor has distributed the factory estate by virtue of section 27(6) or (9) or section 28(4)(a). (2) The judicial factor must apply to the Accountant— (a) for the judicial factory to be terminated, (b) for the judicial factor’s appointment to be recalled, and 30 (c) for the judicial factor to be discharged. (3) An application under subsection (2) must be accompanied by a copy of the judicial factor’s final accounts for the factory estate. (4) The Accountant must audit the final accounts and, except where subsection (5) applies, grant the judicial factor a certificate— 35 (a) terminating the judicial factory, (b) recalling the judicial factor’s appointment, and (c) discharging the judicial factor. (5) If, after auditing the final accounts, the Accountant considers or suspects there has been misconduct or failure on the part of the judicial factor, section 38 applies. 19 Judicial Factors (Scotland) Bill Part 4—Distribution of factory estate, termination, recall and discharge of judicial factor (6) As soon as reasonably practicable the Accountant must send the certificate to the Keeper for recording in the Register of Inhibitions. (7) Any fee payable by virtue of subsection (6) is to be met from the factory estate.