81Inspection and appearance

#### 81 Inspection and appearance 81 Inspection and appearance (cf former Part 78, rule 78) > > (1) This rule applies if proceedings for the passing of accounts have been commenced but the hearing of the proceedings has not been completed. > > > (2) Any person may inspect the accounts at any time after the commencement of the proceedings, without leave, unless the registrar otherwise directs. > > > (3) Any person intending to object to the passing of the accounts may, at any time before completion of the hearing, enter an appearance in the proceedings. > > > (4) Any person entering an appearance in the proceedings is to be joined as a respondent in the proceedings.