Insolvency Act, 1936 (Act No. 24 of 1936)

A trustee shall sign every account which he submits to the Master and he shall verify by his affidavit (which shall be free from stamp duty) that the account is a full and true account of the administration of the estate in question up to the date of the account and that, so far as be is aware, all the assets of the estate have been disclosed in the account.