{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1200.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1200.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1200.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1200.html"}],"law_id":72768,"edition_id":1,"section_id":72768,"structure_id":12992,"section_number":"64.2-1200","catch_line":"Commissioners of accounts","history":"Code 1919, \u00a7 5401; 1946, p. 324; Code 1950, \u00a7 26-8; 1966, c. 329; 1973, c. 544; 2003, c. 194; 2005, c. 400; 2012, c. 614.","full_text":"A\n\nThe judges of each circuit court shall appoint as many commissioners of accounts as may be necessary to carry out the duties of that office. The commissioner of accounts shall have general supervision of all fiduciaries admitted to qualify in the court or before the clerk of the circuit court and shall make all ex parte settlements of the fiduciaries’ accounts. The person appointed as a commissioner of accounts shall be a discreet and competent attorney-at-law and shall be removable at the pleasure of the court.B\n\nIn the event more than one commissioner of accounts is appointed, each commissioner of accounts shall maintain his own office and keep his own books, records, and accounts. Each commissioner of accounts shall retain the power of supervision over every account, matter, or thing referred to him until a final account is approved for such account, matter, or thing, unless he resigns, retires, or is removed from office, in which case his successor shall continue such duties.C\n\nFor any given service performed, each commissioner of accounts shall have the authority to establish a lesser fee than that prescribed by the court or to waive one or more fees.","order_by":null,"text":{"0":{"id":262094,"text":"The judges of each circuit court shall appoint as many commissioners of accounts as may be necessary to carry out the duties of that office. The commissioner of accounts shall have general supervision of all fiduciaries admitted to qualify in the court or before the clerk of the circuit court and shall make all ex parte settlements of the fiduciaries’ accounts. The person appointed as a commissioner of accounts shall be a discreet and competent attorney-at-law and shall be removable at the pleasure of the court.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":262095,"text":"In the event more than one commissioner of accounts is appointed, each commissioner of accounts shall maintain his own office and keep his own books, records, and accounts. Each commissioner of accounts shall retain the power of supervision over every account, matter, or thing referred to him until a final account is approved for such account, matter, or thing, unless he resigns, retires, or is removed from office, in which case his successor shall continue such duties.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":262096,"text":"For any given service performed, each commissioner of accounts shall have the authority to establish a lesser fee than that prescribed by the court or to waive one or more fees.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":12992,"edition_id":1,"name":"Commissioners of Accounts","identifier":"12","label":"chapter","depth":4,"order_by":1,"parent_id":12991,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":274817,"object_type":"structure","relational_id":12992,"identifier":"12","token":"64.2\/IV\/A\/12","url":"\/64.2\/IV\/A\/12\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12991,"edition_id":1,"name":"Fiduciaries","identifier":"A","label":"part","depth":3,"order_by":1,"parent_id":12905,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":274815,"object_type":"structure","relational_id":12991,"identifier":"A","token":"64.2\/IV\/A","url":"\/64.2\/IV\/A\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12905,"edition_id":1,"name":"Fiduciaries and Guardians","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12723,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":274813,"object_type":"structure","relational_id":12905,"identifier":"IV","token":"64.2\/IV","url":"\/64.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12723,"edition_id":1,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":272781,"object_type":"structure","relational_id":12723,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72768,"structure_id":12992,"section_number":"64.2-1200","catch_line":"Commissioners of accounts","url":"\/64.2-1200\/","token":"64.2\/IV\/A\/12\/64.2-1200","metadata":false},{"id":70925,"structure_id":12992,"section_number":"64.2-1201","catch_line":"Appointment of assistant commissioners of accounts; duties and powers","url":"\/64.2-1201\/","token":"64.2\/IV\/A\/12\/64.2-1201","metadata":false},{"id":59949,"structure_id":12992,"section_number":"64.2-1202","catch_line":"Appointment of deputy commissioners of accounts in certain cities and counties; duties and powers","url":"\/64.2-1202\/","token":"64.2\/IV\/A\/12\/64.2-1202","metadata":false},{"id":56284,"structure_id":12992,"section_number":"64.2-1203","catch_line":"Subpoena powers of commissioners of accounts, assistants, and deputies; penalty","url":"\/64.2-1203\/","token":"64.2\/IV\/A\/12\/64.2-1203","metadata":false},{"id":80910,"structure_id":12992,"section_number":"64.2-1204","catch_line":"Commissioners of accounts to examine and report on bonds and whether fiduciaries should be removed","url":"\/64.2-1204\/","token":"64.2\/IV\/A\/12\/64.2-1204","metadata":false},{"id":54071,"structure_id":12992,"section_number":"64.2-1205","catch_line":"Commissioners of accounts to inspect and file inventories with clerks","url":"\/64.2-1205\/","token":"64.2\/IV\/A\/12\/64.2-1205","metadata":false},{"id":83611,"structure_id":12992,"section_number":"64.2-1206","catch_line":"Settlement of fiduciaries' accounts","url":"\/64.2-1206\/","token":"64.2\/IV\/A\/12\/64.2-1206","metadata":false},{"id":78654,"structure_id":12992,"section_number":"64.2-1207","catch_line":"Settlement for year to include unsettled portion of preceding year","url":"\/64.2-1207\/","token":"64.2\/IV\/A\/12\/64.2-1207","metadata":false},{"id":62470,"structure_id":12992,"section_number":"64.2-1208","catch_line":"Expenses and commissions allowed fiduciaries","url":"\/64.2-1208\/","token":"64.2\/IV\/A\/12\/64.2-1208","metadata":false},{"id":79381,"structure_id":12992,"section_number":"64.2-1209","catch_line":"Who may insist or object before commissioner of accounts","url":"\/64.2-1209\/","token":"64.2\/IV\/A\/12\/64.2-1209","metadata":false},{"id":64162,"structure_id":12992,"section_number":"64.2-1210","catch_line":"Accounts and debts and demands to be reported","url":"\/64.2-1210\/","token":"64.2\/IV\/A\/12\/64.2-1210","metadata":false},{"id":82564,"structure_id":12992,"section_number":"64.2-1211","catch_line":"Where filed; notice to certain parties","url":"\/64.2-1211\/","token":"64.2\/IV\/A\/12\/64.2-1211","metadata":false},{"id":69972,"structure_id":12992,"section_number":"64.2-1212","catch_line":"Exceptions to report; examination, correction, and confirmation","url":"\/64.2-1212\/","token":"64.2\/IV\/A\/12\/64.2-1212","metadata":false},{"id":81061,"structure_id":12992,"section_number":"64.2-1213","catch_line":"Effect of confirmation of report","url":"\/64.2-1213\/","token":"64.2\/IV\/A\/12\/64.2-1213","metadata":false},{"id":59643,"structure_id":12992,"section_number":"64.2-1214","catch_line":"Recordation of report","url":"\/64.2-1214\/","token":"64.2\/IV\/A\/12\/64.2-1214","metadata":false},{"id":86213,"structure_id":12992,"section_number":"64.2-1215","catch_line":"Power of commissioner of accounts to enforce the filing of inventories","url":"\/64.2-1215\/","token":"64.2\/IV\/A\/12\/64.2-1215","metadata":false},{"id":54829,"structure_id":12992,"section_number":"64.2-1216","catch_line":"Failure to account; enforcement","url":"\/64.2-1216\/","token":"64.2\/IV\/A\/12\/64.2-1216","metadata":false},{"id":56232,"structure_id":12992,"section_number":"64.2-1217","catch_line":"Forfeiture of fiduciary's commission","url":"\/64.2-1217\/","token":"64.2\/IV\/A\/12\/64.2-1217","metadata":false},{"id":78922,"structure_id":12992,"section_number":"64.2-1218","catch_line":"When fiduciaries personally liable for costs","url":"\/64.2-1218\/","token":"64.2\/IV\/A\/12\/64.2-1218","metadata":false},{"id":84755,"structure_id":12992,"section_number":"64.2-1219","catch_line":"Fees of commissioners of accounts","url":"\/64.2-1219\/","token":"64.2\/IV\/A\/12\/64.2-1219","metadata":false},{"id":84774,"structure_id":12992,"section_number":"64.2-1220","catch_line":"Receipt for vouchers filed in settlement; effect thereof","url":"\/64.2-1220\/","token":"64.2\/IV\/A\/12\/64.2-1220","metadata":false},{"id":67725,"structure_id":12992,"section_number":"64.2-1221","catch_line":"Report on fiduciaries' bonds; \"record of fiduciaries.\"","url":"\/64.2-1221\/","token":"64.2\/IV\/A\/12\/64.2-1221","metadata":false},{"id":65749,"structure_id":12992,"section_number":"64.2-1222","catch_line":"Commissioners of accounts to post list of fiduciaries whose accounts are before them for settlement","url":"\/64.2-1222\/","token":"64.2\/IV\/A\/12\/64.2-1222","metadata":false}],"next_section":{"id":70925,"structure_id":12992,"section_number":"64.2-1201","catch_line":"Appointment of assistant commissioners of accounts; duties and powers","url":"\/64.2-1201\/","token":"64.2\/IV\/A\/12\/64.2-1201","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1200\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 329; in 1973, chapter 544; in 2003, chapter 194<\/a>; in 2005, chapter 400<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":[{"id":55371,"section_number":"53.1-221","catch_line":"Appointment of committee; bond","order_by":null,"url":"\/53.1-221\/"},{"id":58820,"section_number":"55.1-2222","catch_line":"Possibility of reverter","order_by":null,"url":"\/55.1-2222\/"},{"id":75720,"section_number":"6.2-1008","catch_line":"Dealings with self or affiliates","order_by":null,"url":"\/6.2-1008\/"},{"id":73684,"section_number":"64.2-2021","catch_line":"General duties and liabilities of conservator","order_by":null,"url":"\/64.2-2021\/"},{"id":69173,"section_number":"64.2-553","catch_line":"When court to order payment of debts","order_by":null,"url":"\/64.2-553\/"},{"id":77403,"section_number":"64.2-700","catch_line":"Scope","order_by":null,"url":"\/64.2-700\/"},{"id":85042,"section_number":"64.2-710","catch_line":"Role of court in administration of trust","order_by":null,"url":"\/64.2-710\/"},{"id":63666,"section_number":"64.2-755","catch_line":"Trustee's bond","order_by":null,"url":"\/64.2-755\/"},{"id":73370,"section_number":"8.01-245","catch_line":"Limitation on actions upon the bond of any fiduciaries or as to suits against fiduciaries themselves; accrual of cause of action where execution sustained","order_by":null,"url":"\/8.01-245\/"}],"refers_to":false,"permalink":{"id":274819,"object_type":"law","relational_id":72768,"identifier":"64.2-1200","token":"64.2\/IV\/A\/12\/64.2-1200","url":"\/64.2-1200\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1200\/","token":"64.2\/IV\/A\/12\/64.2-1200","dublin_core":{"Title":"Commissioners of accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1200","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The judges<\/span> of each circuit<\/span> court<\/span> shall appoint as many commissioners of accounts as may be necessary to carry out the duties of that office. The commissioner of accounts shall have general supervision of all fiduciaries admitted to qualify in the court<\/span> or before the clerk of the circuit<\/span> court<\/span> and shall make all ex parte<\/span> settlements<\/span> of the fiduciaries’ accounts. The person appointed as a commissioner of accounts shall be a discreet and competent attorney-at-law<\/span> and shall be removable at the pleasure of the court<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In the event more than one commissioner of accounts is appointed, each commissioner of accounts shall maintain his own office and keep his own books, records, and accounts. Each commissioner of accounts shall retain the power of supervision over every account, matter, or thing referred to him until a final account is approved for such account, matter, or thing, unless he resigns, retires, or is removed from office, in which case his successor shall continue such duties. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For any given service performed, each commissioner of accounts shall have the authority to establish a lesser fee than that prescribed by the court<\/span> or to waive<\/span> one or more fees. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMMISSIONERS OF ACCOUNTS (\u00a7 64.2-1200)\n\nA. The judges of each circuit court shall appoint as many commissioners of\naccounts as may be necessary to carry out the duties of that office. The\ncommissioner of accounts shall have general supervision of all fiduciaries\nadmitted to qualify in the court or before the clerk of the circuit court and\nshall make all ex parte settlements of the fiduciaries’ accounts. The\nperson appointed as a commissioner of accounts shall be a discreet and competent\nattorney-at-law and shall be removable at the pleasure of the court.\n\nB. In the event more than one commissioner of accounts is appointed, each\ncommissioner of accounts shall maintain his own office and keep his own books,\nrecords, and accounts. Each commissioner of accounts shall retain the power of\nsupervision over every account, matter, or thing referred to him until a final\naccount is approved for such account, matter, or thing, unless he resigns,\nretires, or is removed from office, in which case his successor shall continue\nsuch duties.\n\nC. For any given service performed, each commissioner of accounts shall have the\nauthority to establish a lesser fee than that prescribed by the court or to\nwaive one or more fees.\n\nHISTORY: Code 1919, \u00a7 5401; 1946, p. 324; Code 1950, \u00a7 26-8; 1966, c. 329;\n1973, c. 544; 2003, c. 194; 2005, c. 400; 2012, c. 614.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}