§ 33-14-2. Charges and credits shown — Investments.
(a) Accounts rendered by an executor or administrator to the probate court shall be for
a period stated therein, and shall charge the executor or administrator with the amount
of the inventory, or, instead the amount of the balance of the last account rendered,
as the case may be, and all income, all gains from the sale of personal property,
and all other property received by him or her, although not inventoried, and all rents
and proceeds of the sale of real estate received by the executor or administrator;
the accounts shall credit all charges, losses and payments, including legacies, distribution,
and specific personal property delivered, and shall also show the investments of the
balance of the account, if any, and changes of investments, along with such documentation
verifying such investments as the court may request.
(b) An executor or administrator who is represented by an attorney shall not be required
to submit originals or copies of evidence of charges, losses and payments which appear
on his or her account, except for documentation required pursuant to the provisions
of § 33-14-8, but shall instead include with any such account a certification substantially in
the form set forth in § 33-14-2.2, signed by such executor or administrator and by said attorney. An executor or administrator
who is not represented by an attorney or whose attorney declines to execute and submit
such a certification shall, in addition to such certification, submit to the probate
court for inspection copies of the front sides of all checks or other documents evidencing
any such charges, losses and payments, unless specifically waived by the court.
(c) Provided, however, that the provisions of this section shall not prohibit the probate
court, on its own motion, from ordering the executor or administrator to submit originals
or copies of evidence of the charges, losses and payments which appear on the executor's
or administrator's account, in any case where the court deems such documentation necessary
to its review of such account.
(d) As used in this section and in the remainder to title 33, the term "attorney� shall
mean an individual who is a member in good standing of the Rhode Island Bar Association.