{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1216.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1216.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1216.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1216.html"}],"law_id":54829,"edition_id":1,"section_id":54829,"structure_id":12992,"section_number":"64.2-1216","catch_line":"Failure to account; enforcement","history":"Code 1919, \u00a7 5408; 1936, p. 250; 1946, p. 325; Code 1950, \u00a7 26-18; 1995, c. 653; 1997, c. 842; 1999, c. 378; 2012, c. 614.","full_text":"A\n\nIf any fiduciary required to account fails to make a complete and proper account within the time allowed, the commissioner of accounts shall either (i) proceed against the fiduciary in accordance with the procedures set forth in § 64.2-1215 or (ii) file with the circuit court and the clerk at such times as the court shall order, but not less than twice a year, a list of all fiduciaries who have failed to make a complete and proper account within the time allowed, excepting those fiduciaries to whom the commissioner of accounts has granted additional time. Upon the filing of this list, the clerk shall issue a summons against each fiduciary on the list, returnable to the first day of the next term of court, and the court shall take action against the fiduciary in accordance with the procedures set forth in § 64.2-1215.B\n\nEvery commissioner of accounts shall file with the court and the clerk at such times as the court shall order, but not less than quarterly, a list of all fiduciaries whose accounts for any reason have been before the commissioner of accounts for more than five months. The commissioner of accounts shall note on the list the fiduciaries who are deemed delinquent.C\n\nWhenever the commissioner of accounts reports to the court that a fiduciary who is an attorney-at-law licensed to practice in the Commonwealth has failed to make the required settlement within 30 days after the date of service of a summons, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar.","order_by":null,"text":{"0":{"id":201172,"text":"If any fiduciary required to account fails to make a complete and proper account within the time allowed, the commissioner of accounts shall either (i) proceed against the fiduciary in accordance with the procedures set forth in § 64.2-1215 or (ii) file with the circuit court and the clerk at such times as the court shall order, but not less than twice a year, a list of all fiduciaries who have failed to make a complete and proper account within the time allowed, excepting those fiduciaries to whom the commissioner of accounts has granted additional time. Upon the filing of this list, the clerk shall issue a summons against each fiduciary on the list, returnable to the first day of the next term of court, and the court shall take action against the fiduciary in accordance with the procedures set forth in § 64.2-1215.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":201173,"text":"Every commissioner of accounts shall file with the court and the clerk at such times as the court shall order, but not less than quarterly, a list of all fiduciaries whose accounts for any reason have been before the commissioner of accounts for more than five months. The commissioner of accounts shall note on the list the fiduciaries who are deemed delinquent.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":201174,"text":"Whenever the commissioner of accounts reports to the court that a fiduciary who is an attorney-at-law licensed to practice in the Commonwealth has failed to make the required settlement within 30 days after the date of service of a summons, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1216\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1995, chapter 653<\/a>; in 1997, chapter 842<\/a>; in 1999, chapter 378<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":[{"id":69974,"section_number":"22.1-126","catch_line":"Property given, devised or bequeathed to school board","order_by":null,"url":"\/22.1-126\/"}],"refers_to":[{"id":86213,"section_number":"64.2-1215","catch_line":"Power of commissioner of accounts to enforce the filing of inventories","order_by":null,"url":"\/64.2-1215\/"}],"permalink":{"id":274883,"object_type":"law","relational_id":54829,"identifier":"64.2-1216","token":"64.2\/IV\/A\/12\/64.2-1216","url":"\/64.2-1216\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1216\/","token":"64.2\/IV\/A\/12\/64.2-1216","dublin_core":{"Title":"Failure to account; enforcement","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1216","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If any fiduciary<\/span> required to account fails to make a complete and proper account within the time allowed, the commissioner of accounts shall either (i) proceed against the fiduciary<\/span> in accordance with the procedures set forth in § 64.2-1215<\/a> or (ii) file with the circuit<\/span> court<\/span> and the clerk at such times as the court<\/span> shall order<\/span>, but not less than twice a year, a list of all fiduciaries who have failed to make a complete and proper account within the time allowed, excepting those fiduciaries to whom the commissioner of accounts has granted additional time. Upon the filing of this list, the clerk shall issue<\/span> a summons<\/span> against each fiduciary<\/span> on the list, returnable to the first day of the next term of court<\/span>, and the court<\/span> shall take action against the fiduciary<\/span> in accordance with the procedures set forth in § 64.2-1215<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every commissioner of accounts shall file with the court<\/span> and the clerk at such times as the court<\/span> shall order<\/span>, but not less than quarterly, a list of all fiduciaries whose accounts for any reason have been before the commissioner of accounts for more than five months. The commissioner of accounts shall note on the list the fiduciaries who are deemed delinquent. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Whenever the commissioner of accounts reports to the court<\/span> that a fiduciary<\/span> who is an attorney-at-law<\/span> licensed to practice in the Commonwealth has failed to make the required settlement<\/span> within 30 days after the date of service of a summons<\/span>, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFAILURE TO ACCOUNT; ENFORCEMENT (\u00a7 64.2-1216)\n\nA. If any fiduciary required to account fails to make a complete and proper\naccount within the time allowed, the commissioner of accounts shall either (i)\nproceed against the fiduciary in accordance with the procedures set forth in\n§ 64.2-1215 or (ii) file with the circuit court and the clerk at such times\nas the court shall order, but not less than twice a year, a list of all\nfiduciaries who have failed to make a complete and proper account within the\ntime allowed, excepting those fiduciaries to whom the commissioner of accounts\nhas granted additional time. Upon the filing of this list, the clerk shall issue\na summons against each fiduciary on the list, returnable to the first day of the\nnext term of court, and the court shall take action against the fiduciary in\naccordance with the procedures set forth in § 64.2-1215.\n\nB. Every commissioner of accounts shall file with the court and the clerk at\nsuch times as the court shall order, but not less than quarterly, a list of all\nfiduciaries whose accounts for any reason have been before the commissioner of\naccounts for more than five months. The commissioner of accounts shall note on\nthe list the fiduciaries who are deemed delinquent.\n\nC. Whenever the commissioner of accounts reports to the court that a fiduciary\nwho is an attorney-at-law licensed to practice in the Commonwealth has failed to\nmake the required settlement within 30 days after the date of service of a\nsummons, the commissioner of accounts shall also mail a copy of his report to\nthe Virginia State Bar.\n\nHISTORY: Code 1919, \u00a7 5408; 1936, p. 250; 1946, p. 325; Code 1950, \u00a7 26-18;\n1995, c. 653; 1997, c. 842; 1999, c. 378; 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}}