West Virginia Code
Article 4. Accounting by Fiduciaries
§44-4-2. Fiduciaries to Exhibit Accounts for Settlement

A statement of all the money, and an inventory of all securities, stocks, bonds and all other property, including the value thereof, which any personal representative, guardian, curator or committee, has received, become chargeable with or disbursed, within one year from the date of the fiduciary's qualification, or within any succeeding year, together with the vouchers for such disbursements, shall, within two months after the end of every such period, be exhibited by the fiduciary to the fiduciary commissioner to whom the estate or trust has been referred. If any fiduciary fails to make an exhibit, the fiduciary commissioner to whom the fiduciary should make the exhibit shall proceed against the fiduciary in the appropriate circuit court, and the court shall impose the same penalties, unless the fiduciary is excused for sufficient reason, as are provided in cases where fiduciaries fail to return appraisements.

Structure West Virginia Code

West Virginia Code

Chapter 44. Administration of Estates and Trusts

Article 4. Accounting by Fiduciaries

§44-4-1. Record of Appraisements

§44-4-2. Fiduciaries to Exhibit Accounts for Settlement

§44-4-3. Fiduciaries From Whom Inventories, Appraisals or Accounts Are Due When This Article Effective May Be Proceeded Against

§44-4-4. Fiduciaries of Small Estates May Account Once in Three Years

§44-4-5. Examination of Bonds at Time of Accounting, and When Requested by Interested Party

§44-4-6. Settlements for Previous Years; Objections to Account

§44-4-7. Failure to Account Forfeits Commissions Unless Allowed by Circuit Court or County Commission

§44-4-8. How Accounting Compellable by Person Interested

§44-4-9. Publication of List of Fiduciaries Prior to Settlements

§44-4-10. Securities and Moneys to Be Exhibited to Fiduciary Commissioner

§44-4-11. Liability for Losses or Failure to Make Defense

§44-4-12. Compensation and Expenses of Fiduciaries

§44-4-12a. Compensation and Expenses of Personal Representatives

§44-4-13. Receipt to Be Given Fiduciaries for Vouchers

§44-4-14. Reports of Fiduciary Commissioner

§44-4-14a. Final Settlement by Fiduciaries for Decedent's Estates; Penalty

§44-4-15. Exceptions to Report

§44-4-16. Filing of Report and Vouchers

§44-4-17. Examination and Correction or Recommittal of Report

§44-4-18. Effect of Confirmation of Report; How Made Conclusive

§44-4-19. Investment of Funds May Be Ordered

§44-4-20. Disbursement of Balance After Settlement; Suit to Compel Disbursement; Final Report of Fiduciary Following Disbursement

§44-4-21. How Fiduciary Accounts Settled in Suits to Be Recorded

§44-4-22. Application Only to Personal Representatives, Guardians, Curators or Committees