§ 2921. Accounts, time
Within one year after his appointment and annually thereafter and at such other times as the probate court directs, a guardian whose ward has real or personal estate shall render and settle with the court an account of the proceeds and expenditure of his ward's estate. At the expiration of his trust, such guardian shall render and settle with the probate court his account of the property of his ward, including the income and proceeds of the sale of his personal and real estate, and pay over and deliver to persons entitled to the same the estate and effects remaining in his hands, or due from him on such settlements.