2005 California Probate Code Sections 10950-10954 CHAPTER 2. WHEN ACCOUNT REQUIRED

10950.  (a) On its own motion or on petition of an interested
person, the court may order an account at any time.
   (b) The court shall order an account on petition of an interested
person made more than one year after the last account was filed or,
if no previous account has been filed, made more than one year after
issuance of letters to the personal representative.
   (c) The court order shall specify the time within which the
personal representative must file an account.
10951.  The personal representative shall file a final account and
petition for an order for final distribution of the estate when the
estate is in a condition to be closed.
10952.  A personal representative who resigns or is removed from
office or whose authority is otherwise terminated shall, unless the
court extends the time, file an account not later than 60 days after
termination of authority.  If the personal representative fails to so
file the account, the court may compel the account pursuant to
Chapter 4 (commencing with Section 11050).
10953.  (a) As used in this section:
   (1) "Incapacitated" means lack of capacity to serve as personal
representative.
   (2) "Legal representative" means the personal representative of a
deceased personal representative or the conservator of the estate of
an incapacitated personal representative.
   (b) If a personal representative dies or becomes incapacitated and
a legal representative is appointed for the deceased or
incapacitated personal representative, the legal representative shall
not later than 60 days after appointment, unless the court extends
the time, file an account of the administration of the deceased or
incapacitated personal representative.
   (c) If a personal representative dies or becomes incapacitated and
no legal representative is appointed for the deceased or
incapacitated personal representative, or if the personal
representative absconds, the court may compel the attorney for the
deceased, incapacitated, or absconding personal representative or
attorney of record in the estate proceeding to file an account of the
administration of the deceased, incapacitated, or absconding
personal representative.
   (d) The legal representative or attorney shall exercise reasonable
diligence in preparing an account under this section.  Verification
of the account may be made on information and belief.  The court
shall settle the account as in other cases.  The court shall allow
reasonable compensation to the legal representative or the attorney
for preparing the account.  The amount allowed is a charge against
the estate that was being administered by the deceased,
incapacitated, or absconding personal representative.  Legal services
for which compensation shall be allowed to the attorney under this
subdivision include those services rendered by any paralegal
performing the services under the direction and supervision of an
attorney.  The petition or application for compensation shall set
forth the hours spent and services performed by the paralegal.
10954.  (a) Notwithstanding any other provision of this part, the
personal representative is not required to file an account if any of
the following conditions is satisfied as to each person entitled to
distribution from the estate:
   (1) The person has executed and filed a written waiver of account
or a written acknowledgment that the person's interest has been
satisfied.
   (2) Adequate provision has been made for satisfaction in full of
the person's interest.  This paragraph does not apply to a residuary
devisee or a devisee whose interest in the estate is subject to
abatement, payment of expenses, or accrual of interest or income.
   (b) A waiver or acknowledgment under subdivision (a) shall be
executed as follows:
   (1) If the person entitled to distribution is an adult and
competent, by that person.
   (2) If the person entitled to distribution is a minor, by a person
authorized to receive money or property belonging to the minor.  If
the waiver or acknowledgment is executed by a guardian of the estate
of the minor, the waiver or acknowledgment may be executed without
the need to obtain approval of the court in which the guardianship
proceeding is pending.
   (3) If the person entitled to distribution is a conservatee, by
the conservator of the estate of the conservatee.  The waiver or
acknowledgment may be executed without the need to obtain approval of
the court in which the conservatorship  proceeding is pending.
   (4) If the person entitled to distribution is a trust, by the
trustee, but only if the named trustee's written acceptance of the
trust is filed with the court.  In the case of a trust that is
subject to the continuing jurisdiction of the court pursuant to
Chapter 4 (commencing with Section 17300) of Part 5 of Division 9,
the waiver or acknowledgment may be executed without the need to
obtain approval of the court.
   (5) If the person entitled to distribution is an estate, by the
personal representative of the estate.  The waiver or acknowledgment
may be executed without the need to obtain approval of the court in
which the estate is being administered.
   (6) If the person entitled to distribution is incapacitated,
unborn, unascertained, or is a person whose identity or address is
unknown, or is a designated class of persons who are not ascertained
or are not in being, and there is a guardian ad litem appointed to
represent the person entitled to distribution, by the guardian ad
litem.
   (7) If the person entitled to distribution has designated an
attorney in fact who has the power under the power of attorney to
execute the waiver or acknowledgment, by either of the following:
   (A) The person entitled to distribution if an adult and competent.
   (B) The attorney in fact.
   (c) Notwithstanding subdivision (a):
   (1) The personal representative shall file a final report of
administration at the time the final account would otherwise have
been required.  The final report shall include the amount of
compensation paid or payable to the personal representative and to
the attorney for the personal representative and shall set forth the
basis for determining the amounts.
   (2) A creditor whose interest has not been satisfied may petition
under Section 10950 for an account.