Section 19(2)(a) in The Official Trustees Act, 1913
(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,] [Substituted by Act 48 of 1964, Section 12, for Clause (a) (w.e.f. 25.12.1964).]