N.Y. Surrogate's Court Procedure Act § 2206: Compulsory account and related relief; proceedings thereupon 1

§ 2206. Compulsory account and related relief; proceedings thereupon

1. A petition to compel an account made pursuant to 2205 may request

multiple relief (a) pursuant to 711 and 719 to suspend and/or remove a

fiduciary who fails to appear on the return date of process or fails to

file an account within such time and in such manner as directed by the

court; (b) to appoint, immediately, an eligible person to succeed a

fiduciary whose letters have been suspended or revoked; and (c) to take

and state an account on behalf of a fiduciary who fails to account and

procure its settlement.

2. On the presentation of a petition made pursuant to 2205 or when so

directed by the court, process, including a summary statement of any

proposed stated account, shall issue to the fiduciary accordingly and on

the return thereof if the fiduciary fails to appear or to file an

account or to show good cause to the contrary or to present a petition

as prescribed in 2208 the court may by order direct the fiduciary to

account within the time and in the manner directed by the court, to

cause process to issue requiring all persons necessary to be served

under 2210 to show cause why the account should not be judicially

settled, cause such process to be served upon such persons and that the

fiduciary attend before the court from time to time for the purpose of

the settlement of the account. In addition, the order may (a)

immediately suspend the letters of a fiduciary who fails to appear on

the return date of process or who fails to file an account within such

time and in such manner as directed by the court, (b) immediately

appoint an eligible person to succeed a fiduciary whose letters are

suspended, (c) schedule a hearing for the modification or revocation of

the letters of a fiduciary whose letters are suspended, and (d) schedule

a hearing to take and state an account on behalf of a fiduciary who

fails to file an account and procure its settlement. Such order shall

also direct the issuance of supplemental process to such persons

entitled to notice on an application to suspend, modify or revoke a

fiduciary's letters, to appoint a successor fiduciary or to settle a

fiduciary's account.

3. The pendency of a proceeding against a fiduciary to compel an

accounting does not preclude the fiduciary from presenting a petition as

prescribed in 2208. If such petition is presented on or before the

return of process as prescribed herein, process issued thereon need not

be directed to the petitioner who compelled the accounting, and the two

proceedings must be consolidated.

4. After hearing the proofs of the parties the court may take and

state the account and make such order or decree as justice shall

require, notwithstanding the failure or refusal of the fiduciary to file

such account and procure its settlement.