N.C. Gen. Stat. § 28A-21-3
What accounts must contain
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
Accounts filed with the clerk of superior court pursuant to G.S. 28A-21-1, signed and under oath, shall contain:
Accounts filed with the clerk of superior court pursuant to G.S. 28A-21-1, signed and under oath, shall contain:
(1) The period which the account covers and whether it is an annual accounting or a final accounting;
(1) The period which the account covers and whether it is an annual accounting or a final accounting;
(2) The amount and value of the property of the estate according to the inventory and appraisal or according to the next previous accounting, the amount of income and additional property received during the period being accounted for, and all gains from the sale of any property or otherwise;
(2) The amount and value of the property of the estate according to the inventory and appraisal or according to the next previous accounting, the amount of income and additional property received during the period being accounted for, and all gains from the sale of any property or otherwise;
(3) All payments, charges, losses, and distributions;
(3) All payments, charges, losses, and distributions;
(4) The property on hand constituting the balance of the account, if any; and
(4) The property on hand constituting the balance of the account, if any; and
(5) Such other facts and information determined by the clerk to be necessary to an understanding of the account.
(5) Such other facts and information determined by the clerk to be necessary to an understanding of the account.
History
(1973, c. 1329, s. 3.)
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.