Adjustments for ladies' kilts/kilt skirts apron/underapron sides

[The Wizard of BC]

The deep pleat of a kilt serves two functions. It gives a little more fabric behind the apron allowing them to drop between the legs naturally.
It also allows the sides of the apron to fall correctly. You can usually see a poorly made deep pleat in aprons that gape open at the bottom.

A Reverse pleat is just another deep pleat on the opposite side where the pleats are in the other direction.

So yes, if you make the skirt like a kilt you have both deep and reverse pleats. These will be just like their name implies - deeper than a normal pleat. How much deeper you ask? Well, that depends on the kiltmaker, and the layout of the aprons.

And I'm not sure what you mean by "the apron sits slightly forward". The apron should fall straight down from the top of the kilt in the front. The side edges should fall straight down and be aligned with the pleats.