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The Insolvency Rules (Northern Ireland) 1991
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Production of accounts and records to the Department
1.27.—(1) The Department may at any time during the course of the voluntary arrangement or after its completion require the supervisor to produce for inspection—
(a)his records and accounts in respect of the arrangement, and
(b)copies of abstracts and reports prepared in compliance with Rule 1.26.
(2) The Department may require production either at the premises of the supervisor or elsewhere; and it is the duty of the supervisor to comply with any requirement imposed on him under this Rule.
(3) The Department may cause any accounts and records produced to him under this Rule to be audited; and the supervisor shall give to the Department such further information and assistance as it needs for the purposes of its audit.
[E.R.1.27]
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