law: Official Trustees Act, 1913 
  19. Auditors to be appointed to examine Official Trustee's
  
  accounts, etc., and to report to Government 
  (1) The accounts of the Official Trustee shall be audited at
  
  least once annually and at any other time if the Government so direct by the
  
  prescribed person and in the prescribed manner.
  (2) The auditor shall examine such accounts, and shall forward
  
  to Government a statement thereof in the prescribed form, together with a
  
  report thereon and a certificate signed by him showing,- 
  (a) whether the accounts have been audited in
  
  the prescribed manner, and whether, so far as can be ascertained by such audit,
  
  the accounts contain a full and true account of everything which ought to be
  
  contained therein;
  (b) whether the books, which by any rules made
  
  under this Act are directed to be kept by the Official Trustee, have been duly
  
  and regularly kept; and
  (c) whether the trust funds and securities
  
  have been duly dept and invested and deposited in the manner prescribed by this
  
  Act or any rules made thereunder;
  or (as the case may be) that such accounts are
  
  deficient, or that the Official Trustee has failed to comply with this Act or
  
  the rules made thereunder, in such respects as may be specified in such
  
  certificate.