Philadelphia
Orphans' Court Division Rule 6.1.A. governs the form of Account for both
Executors and Trustees. Pursuant to this Rule, an Account must be stated
in conformity with the Uniform Fiduciary Accounting Principles and accompanying
commentaries, illustrations and forms of Account recommended by the Committee
on National Fiduciary Accounting Standards in collaboration with the National
Center for State Courts or in such other form of Account as may be approved
by the Supreme Court of this Commonwealth. The Supreme Court has adopted
the former as its approved form by Rule 6.1. |