Paragraph 27
Provision imposing requirements with respect to—
(a)
the preparation and keeping by the trustee of a bankrupt’s estate, or the supervisor of a voluntary arrangement approved under Part VIII, of prescribed books, accounts and other records;
(b)
the production of those books, accounts and records for inspection by prescribed persons; and
(c)
the auditing of accounts kept by the trustee of a bankrupt’s estate or the supervisor of such a voluntary arrangement.