 The independent accountant should say whether, in his or her view, an attempt to continue the whole or any part of the undertaking would be more advantageous to the members and the creditors as whole than a winding up of the company would be.The report should also contain cash-flow projections to demonstrate the company's ability to trade during the protection period.If the company's cash-flow is dependent on the support of one or more financial institutions (for example, by way of an invoice discounting agreement), it may be advisable to reach a preliminary agreement in advance of the presentation of the petition with the relevant institution that such funding will not be withdrawn.