(1)  The items on each account are to be numbered consecutively.

(2)  Unless directed to the contrary, an account is to be verified by the affidavit of the accounting party.

(3)  An alteration in an account –

(a) is not to be made by erasure; and

(b) is to be marked with the initials of the person before whom the affidavit is sworn.

(4)  The account and the affidavit are to be filed.