Code of VirginiaTitle 64.2. Wills, Trusts, and Fiduciaries11/13/2019 Chapter 12. Commissioners of AccountsRead Chapter § 64.2-1200Commissioners of accounts § 64.2-1201Appointment of assistant commissioners of accounts; duties and powers § 64.2-1202Appointment of deputy commissioners of accounts in certain cities and counties; duties and powers § 64.2-1203Subpoena powers of commissioners of accounts, assistants, and deputies; penalty § 64.2-1204Commissioners of accounts to examine and report on bonds and whether fiduciaries should be removed § 64.2-1205Commissioners of accounts to inspect and file inventories with clerks § 64.2-1206Settlement of fiduciaries' accounts § 64.2-1207Settlement for year to include unsettled portion of preceding year § 64.2-1208Expenses and commissions allowed fiduciaries § 64.2-1209Who may insist or object before commissioner of accounts § 64.2-1210Accounts and debts and demands to be reported § 64.2-1211Where filed; notice to certain parties § 64.2-1212Exceptions to report; examination, correction, and confirmation § 64.2-1213Effect of confirmation of report § 64.2-1214Recordation of report § 64.2-1215Power of commissioner of accounts to enforce the filing of inventories § 64.2-1216Failure to account; enforcement § 64.2-1217Forfeiture of fiduciary's commission § 64.2-1218When fiduciaries personally liable for costs § 64.2-1219Fees of commissioners of accounts § 64.2-1220Receipt for vouchers filed in settlement; effect thereof § 64.2-1221Report on fiduciaries' bonds; "record of fiduciaries." § 64.2-1222Commissioners of accounts to post list of fiduciaries whose accounts are before them for settlement