{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-1221.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-1221.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-1221.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-1221.html"}],"law_id":375864,"edition_id":2,"section_id":375864,"structure_id":53455,"section_number":"64.2-1221","catch_line":"Report on fiduciaries’ bonds; “record of fiduciaries.”","history":"Code 1919, \u00a7 5401; 1946, p. 324; Code 1950, \u00a7 26-9; 1956, c. 59; 1973, c. 544; 2012, c. 614.","full_text":"A\n\nThe clerk of each circuit court shall furnish to the commissioner of accounts at the end of each month a list of the fiduciaries authorized to act as such under orders entered during that month and shall examine whether each fiduciary has given such bond as the law requires. If it appears that the fiduciary has given no bond or that his bond is defective, the clerk shall immediately report this fact to the circuit court.\n\nB\n\nThe commissioner of accounts shall keep a book or other proper record called the “record of fiduciaries,” in which the following shall be entered in separate columns:\n\n1\n\nThe name of every fiduciary;\n\n2\n\nThe name of the decedent whose estate the fiduciary represents or the name of the living person for whom he is acting in fiduciary capacity;\n\n3\n\nThe penalty of his bond;\n\n4\n\nThe names of his sureties;\n\n5\n\nThe date of the order conferring his authority;\n\n6\n\nThe date of any order revoking his authority;\n\n7\n\nThe date of the return of every inventory of the estate; and\n\n8\n\nThe date of each settlement of the accounts of the fiduciary.\n\t\t\t\tThe commissioner of accounts shall index the record of fiduciaries in the name of the decedent or person represented by the fiduciary.\n\nC\n\nThe clerk shall certify to the commissioner of accounts the revocation of the authority of any fiduciary within 10 days of the revocation.\n\nD\n\nAny commissioner failing to make entries pursuant to subsection B or any clerk failing to certify the revocation of a fiduciary’s authority pursuant to subsection C shall forfeit $20 for every such failure.\n\n","order_by":null,"text":{"0":{"id":1403333,"text":"The clerk of each circuit court shall furnish to the commissioner of accounts at the end of each month a list of the fiduciaries authorized to act as such under orders entered during that month and shall examine whether each fiduciary has given such bond as the law requires. If it appears that the fiduciary has given no bond or that his bond is defective, the clerk shall immediately report this fact to the circuit court.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1403334,"text":"The commissioner of accounts shall keep a book or other proper record called the “record of fiduciaries,” in which the following shall be entered in separate columns:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":1403335,"text":"The name of every fiduciary;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":1403336,"text":"The name of the decedent whose estate the fiduciary represents or the name of the living person for whom he is acting in fiduciary capacity;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":1403337,"text":"The penalty of his bond;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":1403338,"text":"The names of his sureties;","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":1403339,"text":"The date of the order conferring his authority;","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"B6"},"7":{"id":1403340,"text":"The date of any order revoking his authority;","type":"section","prefixes":["B","6"],"prefix":"6","entire_prefix":"B6","prefix_anchor":"B6","level":2,"prior_prefix":"B5","next_prefix":"B7"},"8":{"id":1403341,"text":"The date of the return of every inventory of the estate; and","type":"section","prefixes":["B","7"],"prefix":"7","entire_prefix":"B7","prefix_anchor":"B7","level":2,"prior_prefix":"B6","next_prefix":"B8"},"9":{"id":1403342,"text":"The date of each settlement of the accounts of the fiduciary.\n\t\t\t\tThe commissioner of accounts shall index the record of fiduciaries in the name of the decedent or person represented by the fiduciary.","type":"section","prefixes":["B","8"],"prefix":"8","entire_prefix":"B8","prefix_anchor":"B8","level":2,"prior_prefix":"B7","next_prefix":"C"},"10":{"id":1403343,"text":"The clerk shall certify to the commissioner of accounts the revocation of the authority of any fiduciary within 10 days of the revocation.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B8","next_prefix":"D"},"11":{"id":1403344,"text":"Any commissioner failing to make entries pursuant to subsection B or any clerk failing to certify the revocation of a fiduciary’s authority pursuant to subsection C shall forfeit $20 for every such failure.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":53455,"edition_id":2,"name":"Commissioners of Accounts","identifier":"12","label":"chapter","depth":4,"order_by":1,"parent_id":53454,"metadata":{"child_laws":23,"child_structures":0},"date_created":"2026-08-02 03:16:39","date_modified":"2026-08-02 12:37:19","permalink":{"id":1501819,"object_type":"structure","relational_id":53455,"identifier":"12","token":"64.2\/IV\/A\/12","url":"\/64.2\/IV\/A\/12\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53454,"edition_id":2,"name":"Fiduciaries","identifier":"A","label":"part","depth":3,"order_by":1,"parent_id":53453,"metadata":{"child_laws":81,"child_structures":6},"date_created":"2026-08-02 03:16:39","date_modified":"2026-08-02 12:37:19","permalink":{"id":1501817,"object_type":"structure","relational_id":53454,"identifier":"A","token":"64.2\/IV\/A","url":"\/64.2\/IV\/A\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53453,"edition_id":2,"name":"Fiduciaries and Guardians","identifier":"IV","label":"subtitle","depth":2,"order_by":4,"parent_id":53424,"metadata":{"child_laws":215,"child_structures":27},"date_created":"2026-08-02 03:16:39","date_modified":"2026-08-02 12:37:18","permalink":{"id":1501815,"object_type":"structure","relational_id":53453,"identifier":"IV","token":"64.2\/IV","url":"\/64.2\/IV\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53424,"edition_id":2,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":136,"parent_id":null,"metadata":{"child_laws":776,"child_structures":114},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:05","permalink":{"id":1499783,"object_type":"structure","relational_id":53424,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":375841,"structure_id":53455,"section_number":"64.2-1200","catch_line":"Commissioners of accounts","url":"\/64.2-1200\/","token":"64.2\/IV\/A\/12\/64.2-1200","metadata":false},{"id":375842,"structure_id":53455,"section_number":"64.2-1201","catch_line":"Appointment of assistant commissioners of accounts; duties and powers","url":"\/64.2-1201\/","token":"64.2\/IV\/A\/12\/64.2-1201","metadata":{"court_decisions":{"0":{"name":" .\u202f.\u202f. Kishna Shirese Minor v. Anne M. Heishman Commissioner of .\u202f.\u202f. ","case_number":"0980224","citation":null,"date":"2023-10-10","url":"https:\/\/www.courtlistener.com\/opinion\/9431613\/kishna-shirese-minor-v-anne-m-heishman-commissioner-of-accounts\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"COA<\/abbr>"}}}},{"id":375843,"structure_id":53455,"section_number":"64.2-1202","catch_line":"Appointment of deputy commissioners of accounts in certain cities and counties; duties and powers","url":"\/64.2-1202\/","token":"64.2\/IV\/A\/12\/64.2-1202","metadata":false},{"id":375844,"structure_id":53455,"section_number":"64.2-1203","catch_line":"Subpoena powers of commissioners of accounts, assistants, and deputies; penalty","url":"\/64.2-1203\/","token":"64.2\/IV\/A\/12\/64.2-1203","metadata":false},{"id":375845,"structure_id":53455,"section_number":"64.2-1204","catch_line":"Commissioners of accounts to examine and report on bonds and whether fiduciaries should be removed","url":"\/64.2-1204\/","token":"64.2\/IV\/A\/12\/64.2-1204","metadata":false},{"id":375846,"structure_id":53455,"section_number":"64.2-1205","catch_line":"Commissioners of accounts to inspect and file inventories with clerks","url":"\/64.2-1205\/","token":"64.2\/IV\/A\/12\/64.2-1205","metadata":false},{"id":375847,"structure_id":53455,"section_number":"64.2-1206","catch_line":"Settlement of fiduciaries' accounts","url":"\/64.2-1206\/","token":"64.2\/IV\/A\/12\/64.2-1206","metadata":false},{"id":375848,"structure_id":53455,"section_number":"64.2-1207","catch_line":"Settlement for year to include unsettled portion of preceding year","url":"\/64.2-1207\/","token":"64.2\/IV\/A\/12\/64.2-1207","metadata":false},{"id":375849,"structure_id":53455,"section_number":"64.2-1208","catch_line":"Expenses and commissions allowed fiduciaries","url":"\/64.2-1208\/","token":"64.2\/IV\/A\/12\/64.2-1208","metadata":false},{"id":375850,"structure_id":53455,"section_number":"64.2-1209","catch_line":"Who may insist or object before commissioner of accounts","url":"\/64.2-1209\/","token":"64.2\/IV\/A\/12\/64.2-1209","metadata":false},{"id":375852,"structure_id":53455,"section_number":"64.2-1210","catch_line":"Accounts and debts and demands to be reported","url":"\/64.2-1210\/","token":"64.2\/IV\/A\/12\/64.2-1210","metadata":false},{"id":375853,"structure_id":53455,"section_number":"64.2-1211","catch_line":"Where filed; notice to certain parties","url":"\/64.2-1211\/","token":"64.2\/IV\/A\/12\/64.2-1211","metadata":false},{"id":375854,"structure_id":53455,"section_number":"64.2-1212","catch_line":"Exceptions to report; examination, correction, and confirmation","url":"\/64.2-1212\/","token":"64.2\/IV\/A\/12\/64.2-1212","metadata":false},{"id":375855,"structure_id":53455,"section_number":"64.2-1213","catch_line":"Effect of confirmation of report","url":"\/64.2-1213\/","token":"64.2\/IV\/A\/12\/64.2-1213","metadata":false},{"id":375856,"structure_id":53455,"section_number":"64.2-1214","catch_line":"Recordation of report","url":"\/64.2-1214\/","token":"64.2\/IV\/A\/12\/64.2-1214","metadata":false},{"id":375857,"structure_id":53455,"section_number":"64.2-1215","catch_line":"Power of commissioner of accounts to enforce the filing of inventories","url":"\/64.2-1215\/","token":"64.2\/IV\/A\/12\/64.2-1215","metadata":false},{"id":375858,"structure_id":53455,"section_number":"64.2-1216","catch_line":"Failure to account; enforcement","url":"\/64.2-1216\/","token":"64.2\/IV\/A\/12\/64.2-1216","metadata":false},{"id":375859,"structure_id":53455,"section_number":"64.2-1217","catch_line":"Forfeiture of fiduciary's commission","url":"\/64.2-1217\/","token":"64.2\/IV\/A\/12\/64.2-1217","metadata":false},{"id":375860,"structure_id":53455,"section_number":"64.2-1218","catch_line":"When fiduciaries personally liable for costs","url":"\/64.2-1218\/","token":"64.2\/IV\/A\/12\/64.2-1218","metadata":false},{"id":375861,"structure_id":53455,"section_number":"64.2-1219","catch_line":"Fees of commissioners of accounts","url":"\/64.2-1219\/","token":"64.2\/IV\/A\/12\/64.2-1219","metadata":false},{"id":375863,"structure_id":53455,"section_number":"64.2-1220","catch_line":"Receipt for vouchers filed in settlement; effect thereof","url":"\/64.2-1220\/","token":"64.2\/IV\/A\/12\/64.2-1220","metadata":false},{"id":375864,"structure_id":53455,"section_number":"64.2-1221","catch_line":"Report on fiduciaries' bonds; \"record of fiduciaries.\"","url":"\/64.2-1221\/","token":"64.2\/IV\/A\/12\/64.2-1221","metadata":false},{"id":375865,"structure_id":53455,"section_number":"64.2-1222","catch_line":"Commissioners of accounts to post list of fiduciaries whose accounts are before them for settlement","url":"\/64.2-1222\/","token":"64.2\/IV\/A\/12\/64.2-1222","metadata":false}],"previous_section":{"id":375863,"structure_id":53455,"section_number":"64.2-1220","catch_line":"Receipt for vouchers filed in settlement; effect thereof","url":"\/64.2-1220\/","token":"64.2\/IV\/A\/12\/64.2-1220","metadata":false},"next_section":{"id":375865,"structure_id":53455,"section_number":"64.2-1222","catch_line":"Commissioners of accounts to post list of fiduciaries whose accounts are before them for settlement","url":"\/64.2-1222\/","token":"64.2\/IV\/A\/12\/64.2-1222","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1221\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 59; in 1973, chapter 544; in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1501905,"object_type":"law","relational_id":375864,"identifier":"64.2-1221","token":"64.2\/IV\/A\/12\/64.2-1221","url":"\/64.2-1221\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-1221\/","token":"64.2\/IV\/A\/12\/64.2-1221","dublin_core":{"Title":"Report on fiduciaries’ bonds; “record of fiduciaries.”","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1221","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The clerk of each circuit<\/span> court<\/span> shall furnish to the commissioner of accounts at the end of each month a list of the fiduciaries authorized to act as such under orders<\/span> entered during that month and shall examine whether each fiduciary<\/span> has given such bond<\/span> as the law<\/span> requires. If it appears that the fiduciary<\/span> has given no bond<\/span> or that his bond<\/span> is defective, the clerk shall immediately report this fact<\/span> to the circuit<\/span> court<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The commissioner of accounts shall keep a book or other proper record called the “record of fiduciaries,” in which the following shall be entered in separate columns: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The name of every fiduciary<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The name of the decedent whose estate the fiduciary<\/span> represents or the name of the living person for whom he is acting in fiduciary<\/span> capacity; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The penalty<\/span> of his bond<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The names of his sureties; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The date of the order<\/span> conferring his authority; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> The date of any order<\/span> revoking his authority; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> The date of the return of every inventory of the estate; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> The date of each settlement<\/span> of the accounts of the fiduciary<\/span>.\n\t\t\t\tThe commissioner of accounts shall index the record of fiduciaries in the name of the decedent or person represented by the fiduciary<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The clerk shall certify to the commissioner of accounts the revocation<\/span> of the authority of any fiduciary<\/span> within 10 days of the revocation<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any commissioner failing to make entries pursuant to subsection B or any clerk failing to certify the revocation<\/span> of a fiduciary<\/span>’s authority pursuant to subsection C shall forfeit $20 for every such failure. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREPORT ON FIDUCIARIES’ BONDS; “RECORD OF FIDUCIARIES.” (\u00a7\n64.2-1221)\n\nA. The clerk of each circuit court shall furnish to the commissioner of accounts\nat the end of each month a list of the fiduciaries authorized to act as such\nunder orders entered during that month and shall examine whether each fiduciary\nhas given such bond as the law requires. If it appears that the fiduciary has\ngiven no bond or that his bond is defective, the clerk shall immediately report\nthis fact to the circuit court.\n\nB. The commissioner of accounts shall keep a book or other proper record called\nthe “record of fiduciaries,” in which the following shall be entered\nin separate columns:\n\n 1. The name of every fiduciary;\n\n 2. The name of the decedent whose estate the fiduciary represents or the name\n of the living person for whom he is acting in fiduciary capacity;\n\n 3. The penalty of his bond;\n\n 4. The names of his sureties;\n\n 5. The date of the order conferring his authority;\n\n 6. The date of any order revoking his authority;\n\n 7. The date of the return of every inventory of the estate; and\n\n 8. The date of each settlement of the accounts of the fiduciary.\n \t\t\t\tThe commissioner of accounts shall index the record of fiduciaries in the\n name of the decedent or person represented by the fiduciary.\n\nC. The clerk shall certify to the commissioner of accounts the revocation of the\nauthority of any fiduciary within 10 days of the revocation.\n\nD. Any commissioner failing to make entries pursuant to subsection B or any\nclerk failing to certify the revocation of a fiduciary’s authority\npursuant to subsection C shall forfeit $20 for every such failure.\n\nHISTORY: Code 1919, \u00a7 5401; 1946, p. 324; Code 1950, \u00a7 26-9; 1956, c. 59;\n1973, c. 544; 2012, c. 614.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}