1. All Accountings
   
   
   1. Partial Accounts.
      

      The Court reserves the right to require a partial accounting where a waiver of partial accounting may be otherwise authorized.

   2. Notice of Filing.

      The Court shall cause notice of the filing of an account and the time and place of the hearing thereon to be published once in a newspaper of general circulation in the County. The hearing shall be set at the discretion of the Court.

   3. Failure to File.
      
      
      1. Hearing/Fiduciary Must Appear.

         Unless physically unable, a fiduciary who has been cited must appear in open court for a show cause hearing. Counsel shall not appear in lieu of a cited fiduciary unless leave of Court to appear is granted.

      2. Continuance After Citation.

         Upon issuance of a citation for failure to file an accounting, a continuance to file shall not be granted until the fiduciary has personally appeared at a show cause hearing.

      3. Appointment in Other Matters.

         A fiduciary, including a corporate fiduciary, shall not be appointed as a fiduciary in other matters while under citation for failure to file an account.

   4. Account Numbers.

      All financial asset account numbers listed in a fiduciary’s account shall disclose only the last four (4) digits of each account number. It is the responsibility of the person filing the account to redact the remaining digits of each account number.

2. Guardian's Accountings.
   
   
   1. Guardian's Accountings shall be filed:
      
      
      1. on the first anniversary date of the appointment of the guardian, and
         
         
      2. annually thereafter on the anniversary date, except
         
         
      3. a qualified bank or trust shall file on a biennial basis.
         
         
   2. Period Covered.

      Unless ordered otherwise, all guardian's accounts shall be for a period of twelve (12) months, except a final account may be for a period less than twelve (12) months.

   3. Continuance to File.

      When granted, unless specifically ordered, a continuance to file shall not extend the period as required under Paragraphs (B)(1) and (B)(2) of this Rule.

[Former Rules 32.1 to 32.4 amended and renumbered as Rule 64.1, effective June 10, 1998; amended effective April 1, 2005; February 1, 2008.]