2009 California Probate Code - Section 10900-10902 :: Chapter 1. General Provisions

10900.  (a) An account shall include both a financial statement and
a report of administration as provided in Chapter 4 (commencing with
Section 1060) of Part 1 of Division 3, and this section.
   (b) The statement of liabilities in the report of administration
shall include the following information:
   (1) Whether notice to creditors was given under Section 9050.
   (2) Creditor claims filed, including the date of filing the claim,
the name of the claimant, the amount of the claim, and the action
taken on the claim.
   (3) Creditor claims not paid, satisfied, or adequately provided
for. As to each such claim, the statement shall indicate whether the
claim is due and the date due, the date any notice of rejection was
given, and whether the creditor has brought an action on the claim.
The statement shall identify any real or personal property that is
security for the claim, whether by mortgage, deed of trust, lien, or
other encumbrance.
   (c) The amendments to this section made by Assembly Bill 2751 of
the 1995-96 Regular Session shall become operative on July 1, 1997.

10901.  On court order, or on request by an interested person filed
with the clerk and a copy served on the personal representative, the
personal representative shall produce for inspection and audit by the
court or interested person the documents specified in the order or
request that support an account.

10902.  When a personal representative receives assets from the
conservator of a deceased conservatee or the guardian of a deceased
ward, the personal representative may incorporate by reference any
accounting provided by the conservator or guardian for the decedent
for the period subsequent to the date of death, and the personal
representative is entitled to rely on the accounting by such other
fiduciary, and shall not have a duty to independently investigate or
verify the transactions reported in such an account.