Official Assignee’s accounts
26.—(1)  The Official Assignee must, for such period as may be prescribed, keep in such form and manner as the Official Assignee determines —
(a)an account of the Official Assignee’s receipts and payments in respect of the Official Assignee’s administration of the estate of a bankrupt; and
(b)an account of the Official Assignee’s receipts and payments in respect of the Official Assignee’s administration of a debt repayment scheme under Part 15.
(2)  The Official Assignee must, upon payment of the prescribed fee, permit —
(a)the inspection of an account mentioned in subsection (1)(a) by the bankrupt, any creditor who has proved the creditor’s debt in the bankruptcy or any other interested person; and
(b)the inspection of an account mentioned in subsection (1)(b) by the debtor to whom the debt repayment scheme relates, any creditor who has proved the creditor’s debt under the debt repayment scheme or any other interested person.
(3)  Every account mentioned in subsection (1) must be audited at least once in each year by such officer as the Minister may appoint.
(4)  For the purposes of the audit under subsection (3), the Official Assignee must —
(a)produce to the auditing officer such books; and
(b)furnish the auditing officer with such vouchers and information,
as the auditing officer may require.