56Filing of accounts

### 56 Filing of accounts > > (1)  After the day specified in the advertisement for claims to be sent in, the personal representative shall file with the Registrar an account in writing, under the hand of such representative, of all the assets of the testator or intestate which have come to his hands, possession, or knowledge, or to the hands or possession of any other person for him; and of the payment and distribution, or retainer, of so much of the same assets as have been paid, distributed, or retained, and of the assets, if any, then remaining in his hands, and with the names and additions of the legatees or next-of-kin to whom any of the assets have been paid or delivered. > > > (2)  In such account the personal representative shall be entitled to have credit for payments made by him before the day specified in the advertisement for claims to be sent in, except as against claimants of whose claims he has notice and who are prejudiced by such payments. > > > (3)  Upon such account being filed, the executor or administrator shall be deemed to have duly administered the assets so accounted for, so far as the same have been paid or distributed, and shall be released from all claims and demands on him as executor or administrator in respect of the assets so paid or distributed, except at the suit or on the behalf of persons who have filed claims on or before the day specified for that purpose, or of whose claims the executor or administrator has otherwise then had notice, and except also at the suit or on behalf of persons having claims against the estate who are resident in any other State or New Zealand, where the advertisement has not been published as aforesaid, and any such person resident elsewhere than in any other State or New Zealand where the advertisement has not been published in London as provided by [section 54](#GS54@EN) .