Arkansas Code
Chapter 52 - Accounting
§ 28-52-103. Filing of accounts

(a) A personal representative must file with the court a verified account of his or her administration:
(1) Upon filing a petition for final settlement;
(2) Upon the revocation of his or her letters;
(3) Upon his or her application to resign and before his or her resignation is accepted by the court;
(4) Annually during the period of administration unless the court otherwise directs; and
(5) At any other time when directed by the court either of its own motion or on the application of an interested person.

(b)
(1)
(A) If the personal representative dies or becomes incompetent, his or her account may be presented by his or her personal representative or the guardian of his or her estate to, and may be settled by, the court in which the estate of which he or she was personal representative is being administered.
(B) Upon petition of the successor of the deceased or incompetent personal representative, the court shall compel the personal representative or guardian to render an account of the administration of the estate of the decedent, and the court shall settle the account as in other cases.

(2) A surety on the bond of a personal representative may file an account on behalf of his or her principal when the principal, or his or her personal representative or guardian, if he or she is deceased or incompetent, is in default in the filing of such an account.

(c)
(1) If a personal representative fails to present his or her account for settlement when due, it shall be the duty of the clerk to issue a citation in any county in the state where the delinquent personal representative may reside or be found, requiring him or her to present his or her account for settlement within thirty (30) days and to show cause why an attachment shall not be issued against him or her for not having presented his or her account according to law.
(2) The court shall have power to issue attachments and all other process necessary to compel the settlement of accounts by personal representatives, to enforce the judgments and orders of the court, and may assess against the personal representative any costs incurred by reason of his or her neglect of duty.