 Therefore, it is essential that all information in the report and, in particular, the conditions for survival and any projected cash-flows, are carefully considered and supported by accurate information and analysis.The requirement for the independent report to accompany the petition can be dispensed with for a ten-day period where there are exceptional circumstances outside the control of the petitioner and which could not have been reasonably anticipated by the petitioner.The appointment of a receiver will not of itself be an exceptional circumstance.