When a fiduciary commissioner has before him for settlement the account of a fiduciary for any year, if there be any time prior to such year for which the fiduciary has not settled, the settlement shall be also for such time; and also if there be any errors or omissions in accounts for any previous years or periods the same shall be corrected in such settlement. Any person who is interested or appears as next friend for another interested in any such account may, before the fiduciary commissioner, insist upon or object to anything which could be insisted upon or objected to by him or for such other, before a fiduciary commissioner acting under an order of a circuit court for the settlement thereof made in a suit to which he or such other was a party.
Structure 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
§44-4-4. 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
§44-4-8. 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
§44-4-21. How Fiduciary Accounts Settled in Suits to Be Recorded
§44-4-22. Application Only to Personal Representatives, Guardians, Curators or Committees