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SCPA 2205 · Article 22. Accounting

Compulsory account and related relief on a court's own initiative or on petition; who may petition

Verbatim from the official edition

Text — Law content up to date as of September 18, 2026, as published by the New York State Senate (Open Legislation)

§ 2205. Compulsory account and related relief on a court's own initiative or on petition; who may petition

1. In the manner provided in this section and in section 2206, the court may at any time, upon it appearing that it is for the best interests of the estate, make an order (a) requiring a fiduciary to file an intermediate or final account within such time and in such manner as directed by it, (b) suspending a fiduciary who being duly cited to account neglects to appear on the return of process without showing a satisfactory excuse therefore, or who fails to file an account within such time and in such manner as directed by the court, (c) appointing an eligible person to succeed a fiduciary whose letters have been suspended, (d) fixing a trial date for a hearing on the removal of a fiduciary whose letters have been suspended, (e) fixing a trial date to take and state an account on behalf of a fiduciary who fails to file such account or procure its settlement, and (f) granting such other and further relief as the court may direct.

2. The court may make an order as provided in subdivision one of this section either on its own initiative or on the petition of:

(a) a creditor, or

(b) a person interested, or

(c) a public administrator or county treasurer, or

(d) any person in behalf of an infant or child born after the making of the will when interested in the estate, or

(e) the fiduciary of a deceased person interested, or

(f) a surety on the bond of the fiduciary required to account, or

(g) a successor fiduciary or remaining fiduciary where letters of the predecessor or co-fiduciary have been revoked or the predecessor or co-fiduciary has been removed, or

(h) a co-fiduciary after he or she has filed his or her account and a petition for its judicial settlement, or

(i) the attorney-general of the state where any part of the estate may escheat to the state of New York.

Source of truth

Edition
Law content up to date as of September 18, 2026, as published by the New York State Senate (Open Legislation)
Official file
https://legislation.nysenate.gov/pdf/laws/SCP2205
Text hash
sha256 7bd472d632cf22749e015ad16aca27fe72f1bb120561a9ec45cfb79e4eafa4f6
Composed by
gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.