26Accounts—manager other than public trustee and

26 Accounts—manager other than public trustee and guardian (1) A manager other than the public trustee and guardian must, in accordance with the regulations, file with the public trustee and guardian the accounts and other documents relating to the management of the relevant property that are prescribed. (2) A person must not, without reasonable excuse, contravene subsection (1). Maximum penalty: 20 penalty units. (3) The ACAT may, on application, by order— (a) give a manager directions in relation to the filing of the prescribed accounts and documents; and (b) direct a manager to have the accounts and documents audited by a specified auditor. (4) A manager must not, without reasonable excuse, contravene a direction.