Audit of trustee’s accounts

(1) Every trustee shall, at such times as may be prescribed, but not less than twice in each year during his tenure of office, file in the Registry an account of his receipts and payments as such trustee. (2) The account shall be in the prescribed form and shall be verified by a statutory declaration in the prescribed form. (3) The Registrar shall audit the account, and the trustee shall furnish the Registrar with such vouchers and information as the Registrar may require, and the Registrar may at any time require the production of and inspect any books or accounts kept by the trustee. (4) Such account shall be open to the inspection of any creditor, or of the bankrupt or of any person interested.