17. (1) Unless otherwise directed by the Court, every guardian to whom an infant’s share is transferred in accordance with an order made under the provisions of section 46 of the Administration of Estates Law, 1954-
(a) shall, at the end of thirteen months from the date of such order, file in Court accounts in respect of the first twelve months of his administration ; and
(b) shall thereafter, make up the accounts of his administration annually in respect of the preceding twelve months and file them in Court within one month after the close of such accounting period.
(2) When an account is filed in Court under this Rule the Registrar shall scrutinize such account and if it appears to the Registrar that by reason of improper, unvouched or unjustifiable entries or otherwise such account is not a full and proper account, the Registrar may give written notice to the person filing the account to remedy such defects as there may be within such time as to the Registrar may seem reasonable for the purpose, and on failure to remedy such defects within such time the person having filed such defective account shall be deemed to have failed to file an account within the meaning of paragraph (1) of this Rule.
(3) The Court may, of its own motion, appoint a competent person to examine any accounts filed under this Rule which are complicated or voluminous, and the person so appointed may receive such reasonable remuneration (payable out of the infant’s property) as the Court may direct. Such person shall submit his report on the accounts to the Registrar within such time as the Court may direct and the Registrar may take any action thereon as if he had scrutinized the accounts himself.
(4) The Court may for good cause shown abridge or extend the time for such filing of accounts as aforesaid.
(5) Any guardian who has been granted an extension of time to file such accounts shall be deemed to have failed to file an account within the meaning of paragraph (1) of this Rule.
(6) It will be the duty of the Registrar to bring to the notice of the Court the fact that any guardian has failed to file his accounts as required by this Rule.
(7) Such accounts shall be open to the inspection of all persons satisfying the Registrar that they are interested in the administration, on payment of the prescribed fee.
(8) The guardian shall send a copy of the accounts, or if the Court thinks fit, of a summary of the accounts, to such person or persons as the Court thinks proper.
(9) In this Rule the word “accounts” shall mean and include an account of the administration, the vouchers in the hands of the guardian relating thereto, and an affidavit in verification.