6.—(1) Every detailed account that is required to be lodged by a receiver or manager under section 85(1)(a) of the Act must be in Form RM‑2.
(2) An application to the Official Receiver under section 85(2) of the Act for the accounts to be audited by a public accountant appointed by the Official Receiver must —
(a)
be in writing;
(b)
set out the reasons for the application; and
(c)
enclose supporting documentary evidence.
(3) Where an application mentioned in paragraph (2) is made, the Official Receiver may request the applicant, or an officer of the company or corporation where the applicant is a company or corporation, to furnish further information or documentary evidence in relation to the application.
(4) After considering an application mentioned in paragraph (2), the Official Receiver may refuse the application if —
(a)
the information or documentary evidence furnished by the requesting company, corporation or creditor is insufficient; or
(b)
there are no good grounds to cause the accounts of the company or corporation to be audited.
(5) Where the Official Receiver causes the accounts to be audited upon the request of the company or corporation or a creditor of the company or corporation under section 85(2) of the Act, the Official Receiver may require the requesting company, corporation or creditor to give security, for the payment of the cost of the audit —
(a)
in such manner as the Official Receiver may direct; and
(b)
of an amount as fixed by the Official Receiver, which amount may be increased or reduced by the Official Receiver from time to time.