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BANKRUPTCY (IRELAND) AMENDMENT ACT 1872 - SECT 117

Audit of trustee's accounts.

117. The trustee having had his quarterly statement of accounts audited by the
committee of inspection, shall, within the prescribed time, forward the
certified statement in the prescribed form to such officer of the Court as
the Court may from time to time direct.][117.(1) The trustee shall, at such
times as may be prescribed, send to the Department or as it directs an account
in the prescribed form and made in duplicate of his receipts and payments as
trustee.

(2) The trustee shall verify by a statutory declaration in the prescribed form
the account mentioned in subsection (1).

(3) The trustee shall furnish the Department with such vouchers and
information as the Department may require, and the Department may at any time,
whether at the premises of the trustee or elsewhere, require the production of
and inspect any books or accounts kept by the trustee.

(4) The Department may cause any account sent to it under this section to be
audited.

(5) When the audit of an account has been completed, one copy of the account
shall be filed and kept by the Department and the second copy shall be
delivered to the Court for filing.

(6) Where the Department determines not to cause an account to be audited,
subsection (5) shall apply as if it required copies of the accounts to be
filed or delivered for filing forthwith.

(7) Subject to subsection (8), the trustee shall, either when the account has
been audited or when he has been notified by the Department of its
determination not to cause the account to be audited, send a copy of the
account to every member of the committee of inspection.

(8) The Department may in any case dispense with compliance with subsection
(7).][


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