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The Insolvency Rules 1986
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Production of accounts and records to Secretary of State
1.27.—(1) The Secretary of State 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 Secretary of State 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 Secretary of State may cause any accounts and records produced to him under this Rule to be audited; and the supervisor shall give to the Secretary of State such further information and assistance as he needs for the purposes of his audit.
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