Change Over Methodology for a "New" Company Ownership

Hello

The company I work for is in Administrative Receivership. The plan is to
sell it as a going concern. Whoever buys us is likely to want a clean,
financial cut-off from the old legal entity to the new legal entitiy.
However, there will be outstanding customer payments still to be received
for the goods sold under the old legal entity and other financial
transactions to consider.
Given that we remain on MAPICS XA what are the options to:

1) Provide a clean financial cut-off?

2)The knock-on considerations in terms of open customer orders, purchase
orders, etc?

The Accountant has thought about creating another 'company' in both IFM and
COM. However, I am also concerned with the supply chain processes of
Purchasing, Customer Order Management, etc.

Any advice would be appreciated.

Best regards

Paul