§ 29-1-16-4 — Schedules; verification; certified public accountant

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.