Within 6 months from the beginning of the insolvency proceedings, and at such other times as the judge may direct, the assignee shall file in the office of the clerk an account of his receipts, payments and charges touching the estate. The judge shall appoint a time and place of hearing upon the question of the allowance of such account and shall issue a citation or order of notice to the debtor and creditors accordingly. At the hearing all parties in interest may be heard, and the judge shall allow the account as shall seem reasonable and just.