26-17.3 - Settlement of fiduciaries' accounts. - Virginia Statutes

§ 26-17.3. Settlement of fiduciaries' accounts.

Every fiduciary referred to in this chapter shall account before thecommissioner of accounts of the jurisdiction wherein he qualified ashereinafter provided. Every account shall be signed by all fiduciaries. Astatement in a separate document attached to an account that a fiduciary hasreceived, read and agrees with the account shall, if signed by the fiduciary,be treated as a signature to the account.

Forms for accounts containing instructions concerning their use shall beprovided to each clerk of court by the Office of the Executive Secretary ofthe Supreme Court, and the clerk shall provide the appropriate form to everyfiduciary who qualifies in the clerk's office.

An accounting may be made on the form provided by the clerk, on acomputer-generated facsimile or in any other clear format.

(1993, c. 689; 1997, c. 842.)