Section 91, The Bankruptcy Act, 2009

(1) Every trustee other than the official receiver shall, atsuch times as may be prescribed but not less than once in each year during his tenure of office, send to the official receiver an account of his receipts and payments as trustee. (2) The account which shall be in the prescribed form and made in duplicate shall be verified by an affidavit in the prescribed form. (3) The official receiver shall cause the accounts so sent to be audited, and for the purposes of the audit, the trustee shall furnish the official receiver with such vouchers and information as he may require, and he may at any time require the production of and inspect any books or accounts kept by the trustee. (4) When the accounts have been audited, they shall be filed and kept by the official receiver and shall be open on payment of the prescribed fee to the inspection of any creditor or of the bankrupt or any person interested. (5) The court may, if it so desires examine the trustee and after hearing the explanation, if any, of the trustee, make the order as it may think just for compelling the trustee to make good any loss to the estate which, after the audit or examination, may appear to the court to have been occasioned by any misfeasance, neglect or improper conduct. Vacation of office by trustee