(a) A supervised personal representative shall be excused from a formal Court audit of the accounts required by sections 20-721, 20-722, and 20-723 if authorized by written waiver signed by each heir or legatee and filed with the Register. A waiver under this section shall state that the heirs or legatees are aware of their right to require a formal Court audit of accounts and of their right to revoke the waiver under subsection (c) of this section. Unless the will specifically provides otherwise, a trustee as legatee may authorize and sign a waiver under this section.
(b) Upon the filing of a waiver under this section, the Court shall conduct a cursory review to determine if the accounts appear regular on their face and are supported by reasonable documentation.
(c) Any heir or legatee, including a trustee as legatee, who has signed a waiver under subsection (a) of this section, may require a formal Court audit of accounts by filing a written demand with the Register within 20 days of the approval of the final account under section 20-1301.
CREDIT(S)
(June 24, 1980, D.C. Law 3-72, § 101, 27 DCR 2155; Mar. 21, 1995, D.C. Law 10-241, § 3(uu), 42 DCR 63; Apr. 9, 1997, D.C. Law 11-255, § 19(h), 44 DCR 1271; Mar. 24, 1998, D.C. Law 12-81, § 13(d), 45 DCR 745.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 20-732.
Legislative History of Laws
For legislative history of D.C. Law 3-72, see Historical and Statutory Notes following § 20-701.
For legislative history of D.C. Law 10-241, see Historical and Statutory Notes following § 20-701.01.
For legislative history of D.C. Law 11-255, see Historical and Statutory Notes following § 16-701.01.
Miscellaneous Notes
Application of Law 10-241: See Application of Law 10-241 and Emergency act amendment notes to § 20-701.01.