12 Del. C. § 3522: Trustees’ accounts for inter vivos trusts.

Trustees of an inter vivos trust (whether or not property was bequeathed or devised to such trust by a testamentary disposition) shall not be required to file any accounts or inventories with respect to such trust, except:

(1) To the extent provided in the governing instrument;

(2) Upon an order of the Court of Chancery, for cause shown, expressly requiring an accounting by such trustees; or

(3) If such trustees were appointed by the Court of Chancery, then as may be otherwise provided in the order of appointment.