Virginia Decodedhttps://vacode.org7865464.2-1207Settlement for year to include unsettled portion of preceding year2025Wills, Trusts, and FiduciariesFiduciaries and GuardiansFiduciariesCommissioners of Accounts
When a commissioner of accounts has the account of a fiduciary for any year before him for settlement, the settlement shall also include any time prior to such year for which the fiduciary has not settled.