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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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