(1)A judicial factor must, no later than 6 months after the appointment date, send to the Accountant—
(a)an inventory of the factory estate,
(b)any accompanying documents required by rules of court.
(2)As soon as reasonably practicable following receipt of an inventory, the Accountant must notify the judicial factor that the inventory is approved—
(a)without modification, or
(b)subject to such modifications as the Accountant may require.
(3)Before determining whether to require modifications to an inventory, the Accountant may request such further information as the Accountant considers appropriate.
(4)The judicial factor and the Accountant must each sign a copy of the inventory, as approved by the Accountant, as constituting (subject to subsection (5)) a definitive statement of the factory estate as at the appointment date.
(5)The judicial factor and the Accountant may, at any time and in such manner as the Accountant may determine, take account of information discovered after the inventory is signed under subsection (4).