18. Powers and duties of the Secretary of State.

The Secretary of State1 has various powers and duties in connection with individual insolvency. Such powers and duties concern primarily the administration and financial control of bankruptcy. The Secretary of State has wide powers to make rules and regulations2. He has power to inspect the records to be maintained by all insolvency practioners3; and he exercises a general surveillance over the records and accounts required to be maintained by trustees in bankruptcy, with power to carry out an audit of the accounts which must be submitted to him by trustees4. The Secretary of State is responsible for official receivers5