If required by the Secretary of State at any time, the trustee1 must send to the Secretary of State an account of his receipts and payments as trustee of the bankrupt covering such period as the Secretary of State may direct; and such account must, if so required by the Secretary of State, be certified by the trustee2.
Where the trustee vacates office prior to sending the final report to creditors3, he must, within 14 days of vacating office, send to the Secretary of State an account of
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