Section 78

The Official Assignee shall keep in the prescribed form an account of his receipts and payments as Official Assignee, and shall permit inspection thereof by the bankrupt or by any creditor who has proved his debt or by any other person interested, subject to payment of the prescribed fee.

All such accounts shall be audited not less than once in each year by such officer as the Minister appoints in that behalf, and for the purposes of the audit the Official Assignee shall produce to the auditing officer such books and shall furnish him with such vouchers and information as he requires.