sec.657Certificate of account assessment

### sec.657 Certificate of account assessment At the end of an account assessment, an account assessor must prepare and sign a certificate (a certificate of account assessment ) setting out the following— the account assessor’s opinion as to the correctness and appropriateness or otherwise of the estate account; the account assessor’s determination of any issue or question referred to the account assessor under rule 654 (3) (b) ; the account assessor’s decision on any issue raised in any notice of objection under rule 649 ; any other matter the court directs. If an estate account is prepared as allowed under rule 648 (2) by a person both as personal representative of a deceased individual and as trustee of the estate of the deceased individual, the certificate of account assessment must set out separately the results of the account assessor’s examination of the estate account so far as it relates to each capacity. The certificate of account assessment may also include— remarks or findings about the administration of the estate to which the assessment relates; and a recommendation as to costs made under rule 651 (5) . a finding about the value of capital assets gathered in, sold or distributed in the administration of the estate or the income of the estate The account assessor must— file the certificate of account assessment in the court within 14 days after the end of the account assessment to which the certificate of account assessment relates; and on filing, give a copy of the certificate of account assessment to each party. r 657 sub 2011 SL No. 296 s 21 (sec.657-ssec.1) At the end of an account assessment, an account assessor must prepare and sign a certificate (a certificate of account assessment ) setting out the following— the account assessor’s opinion as to the correctness and appropriateness or otherwise of the estate account; the account assessor’s determination of any issue or question referred to the account assessor under rule 654 (3) (b) ; the account assessor’s decision on any issue raised in any notice of objection under rule 649 ; any other matter the court directs. (sec.657-ssec.2) If an estate account is prepared as allowed under rule 648 (2) by a person both as personal representative of a deceased individual and as trustee of the estate of the deceased individual, the certificate of account assessment must set out separately the results of the account assessor’s examination of the estate account so far as it relates to each capacity. (sec.657-ssec.3) The certificate of account assessment may also include— remarks or findings about the administration of the estate to which the assessment relates; and a recommendation as to costs made under rule 651 (5) . a finding about the value of capital assets gathered in, sold or distributed in the administration of the estate or the income of the estate (sec.657-ssec.4) The account assessor must— file the certificate of account assessment in the court within 14 days after the end of the account assessment to which the certificate of account assessment relates; and on filing, give a copy of the certificate of account assessment to each party. - (a) the account assessor’s opinion as to the correctness and appropriateness or otherwise of the estate account; - (b) the account assessor’s determination of any issue or question referred to the account assessor under rule 654 (3) (b) ; - (c) the account assessor’s decision on any issue raised in any notice of objection under rule 649 ; - (d) any other matter the court directs. - (a) remarks or findings about the administration of the estate to which the assessment relates; and - (b) a recommendation as to costs made under rule 651 (5) . - (a) file the certificate of account assessment in the court within 14 days after the end of the account assessment to which the certificate of account assessment relates; and - (b) on filing, give a copy of the certificate of account assessment to each party.