Ark. Code Ann. § 28-52-109: Order settling account

(a) Upon the approval of the account of a personal representative, the personal representative and his or her sureties, subject to the right of appeal and to the power of the court to vacate its final orders, shall be relieved from liability for the administration of his or her trust during the accounting period, including the investment of the assets of the estate.

(b) The court may disapprove the account in whole or in part and surcharge the personal representative for any loss caused by any breach of duty.