However, the number of firms getting into distress rose sharply on the second quarter, reflecting challenges faced in sectors including hospitality.
Begbies Traynor said the number of firms in distress in Scotland fell at the fastest rate in the UK in the third quarter compared with the same period of 2012.
The accountancy firm found 11,941 cases of firms in Scotland getting into significant distress from July to September, compared with 13,777 in the same period last year. This included companies with either a court action against them and/or poor, very poor, insolvent or out of date accounts.
Some 146 firms were in critical distress in the quarter, defined as facing decrees totalling more than £5000 or winding-up petitions, compared with 257 in the same period of 2012.
The number of businesses in distress in the UK fell by 1% year on year.
However, the number in significant distress in the third quarter in Scotland was 24% up on the 9661 recorded from April to June. Only 119 were in critical distress in the second quarter.
Ken Pattullo of Begbies Traynor, said: "The 23% rise in critical instances since the last quarter points towards more imminent failures as troubled business fail to drag themselves out of the downward cycle of financial and creditor pressure,"