Bankruptcy.
(2) The trustee shall also keep an account, to be called the estate account, in the form of an ordinary debtor and creditor account, in which he shall enter from day to day all his receipts and payments as trustee.
(3) The trustee shall produce at every meeting of creditors and at every meeting of the committee of inspection the record and account above mentioned and also the pass-book of the estate's bank account, and such documents shall be open to the inspection of any creditor at all reasonable times.
93. (1) Every trustee other than the Official Receiver shall, at such times as may be prescribed but not less than once in each year during his tenure of office, send to the Official Receiver an account of his receipts and payments as such trustee.
(2) The account shall be in a prescribed form, shall be made in duplicate and shall be verified by a statutory declaration in the prescribed form.
(3) The Official Receiver shall cause the accounts so sent to be audited, and for the purposes of the audit the trustee shall furnish the Official Receiver with such vouchers and information as he may require, and he may at any time require the production of and inspect any books or accounts kept by the trustee.
(4) When any such account has been audited it shall be filed and kept by the Official Receiver and shall be open on payment of the prescribed fee to the inspection of any creditor or of the bankrupt or of any person interested.
(5) The court may if it so desires examine the trustee and, after hearing the explanation, if any, of the trustee, make such order as it may think just for compelling the trustee to make good any loss to the estate which, after such audit or examination, may appear to the court to have been occasioned by any misfeasance, neglect or improper conduct or omission of the trustee.
Vacation of office by trustee.
[CAP. 6
trustee's
Audit of accounts.
59. s. 92. Form 146.
4 & 5 Geo. 5.
Rules.
trustee.
94. (1) When the trustee has realized all the property Release of of the bankrupt or so much thereof as can, in his opinion, be realized without needlessly protracting the trusteeship,
4 & 5 Geo. 5, Rules.
c. 59, s. 93.
Forms 137, 152, 153.
233