72. Supervisor's accounts and reports.

Where the voluntary arrangement authorises or requires the supervisor1:


    (1)     to carry on the debtor's2 business3 or trade on behalf of or in the name of the debtor;


    (2)     to realise assets of the debtor, or where the debtor is an undischarged bankrupt4, belonging to the bankrupt's estate5; or


    (3)     otherwise to administer or dispose of any funds of the debtor or the bankrupt's estate,

the supervisor must keep accounts and records of the supervisor's acts and dealings in and in connection with the arrangement, including, in particular, records of all receipts and payments of money