Section 90: Audit of trustee's accounts.

(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 the prescribed form, shall be made in duplicate and shall be verified by an affidavit 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.