The accountant shall see that the factor lodges a rental, list, and inventory in terms of this Act, and shall, along with the factor or his agent, examine, verify, and adjust, and with the factor sign the same, and shall ascertain the circumstances of the estate, and call for all necessary documents, so as to form a clear rule of charge against the factor at the commencement of his office, and the accountant shall retain such rental, list, and inventory.