(1) The guardian
shall maintain accurately the books and accounts of expenditures
incurred in the maintenance, health, education and care of the
incompetent or quasi-competent person under his or her
guardianship, and of the incomes and expenditures made in the
course of the management of the property belonging to that person
and the inventory proving the ownership of such property.
Provided that it is not required to maintain such books and
accounts where a person in the priority order referred to in subsection
(1) of Section 136 is a guardian.
(2) The guardian shall submit the books and accounts
maintained pursuant to sub-section (1) and the inventory proving the
ownership of that property to the incompetent or quasi-competent
person within one year after the date on which that person has
attained majority pursuant to law or the date on which that person
has notified in writing the court that he or she is competent to carry
out business.
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(3) If an incompetent or quasi-competent person dies when
he or she was under guardianship, the guardian shall submit the
books and accounts and the inventory proving ownership of that
property referred to in sub-section (1) to that person’s nearest
successor within six months after the date of his or her death.