11. Accounts
With these Notes you will have received a letter advising you of the closing date for your annual Accounts. Such Accounts should be lodged for audit within one month of that date. The Accountant has power to extend the time for lodging such Accounts where there is good reason for him doing so, but has no power to extend the time beyond 3 months from the closing date. 1
The Accounts require to be in the form of an Account of Charge and Discharge and a style of such account, and instructions on how to complete it are given in Appendices A page 17 and B page 19 to these Notes. If you have difficulty in drawing up your Account the staff of the Accountant will be pleased to assist you.
Signature - All Accounts require to be signed by the Curator personally and the signature of an agent will not be accepted.
Accounts must be accompanied by all the documents necessary to vouch them with the exception of bank books, stock and share certificates etc. The Charge side of the Account should be vouched by the dividend warrant counterfoils, pension advice notices, remittance advice notices, bank certificates of encashment, contract notes (to vouch realisation of shares), redemption warrant counterfoils, letters remitting etc. The Discharge side of the Account by detailed receipts, taxed and receipted legal accounts, invoices supported by paid cheques (Invoices on their own or paid cheques drawn on a firm's client account on their own are in general insufficient for the Accountant's purpose) and contract notes to instruct investments purchased. The bank books, stock and share certificates, bonds, National Savings Certificates and other documents necessary to vouch the Estate at Close should not in general be forwarded with the Account but will be called for by the Accountant when required. Bank Sheets covering the period of the Account should, however, be produced where appropriate.
1 Judicial Factors Act 1849 Section 4
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