 However, in practice, the person nominated as examiner tends to be someone other than the independent accountant.The report must deal with a wide range of issues as mandated by the Companies (Amendment) Act 1990 (as amended).Essentially, it must put basic information before the court and give a view regarding whether or not proposals for a compromise or scheme of arrangement would offer a reasonable prospect of the survival of the company and all or part of its undertaking as a going concern.