Section 90, The Bankruptcy Act, 2009

(1) The trustee shall keep a record in writing in which heshall enter minutes of all proceedings had and resolutions passed at any meeting of creditors or of the committee of inspection and a statement of all negotiations and proceedings necessary to give a correct view of the management of the bankrupt’s property. (2) The trustee shall also keep an account, to be called the estate account, in the form of an ordinary debtor and creditor account, in which he shall enter from day- to-day all his receipts and payments as trustee. (3) The trustee shall produce at every meeting of creditors and at every meeting of the committee of inspection the record and account mentioned in subsections (1) and (2) and also the passbook of the estate’s bank account, and the documents shall be open to the inspection of any creditor at all reasonable times.