Schedules; verification; certified public accountant
Sec. 4. Accounts rendered to the court by a personal
representative shall be for a period distinctly stated and shall consist
of three (3) schedules, of which the first shall show the amount of the
property chargeable to the personal representative; the second shall
show payments, charges, losses and distributions; the third shall
show the property on hand constituting the balance of such account,
if any. When an account is filed, the personal representative shall
also file receipts for disbursements of assets made during the period
covered by the account. Whenever the personal representative is
unable to file receipts for any disbursements, the court may permit
him to substantiate them by other proof. The court may provide for
an inspection of the balance of assets on hand. The court may, upon
its own motion, or upon petition, provide that verification of
accounts or credits thereon may be made by the unqualified
certificate of a certified public accountant in lieu of receipts or other
proof.
(Formerly: Acts 1953, c.112, s.1604; Acts 1975, P.L.288, SEC.34.)
Last modified: May 27, 2006