The Commissioner of Accounts is an attorney appointed by the Circuit Court to supervise court-appointed fiduciaries. This includes the administration of decedents' estates, testamentary trusts, conservatorships for incapacitated adults, guardianships for the property of minors, and real estate foreclosures.

Most fiduciaries are required to file inventories and periodic accounts of the financial assets under their control. The Commissioner audits those filings to ensure that estates and trusts are properly administered. We do not provide legal or tax advice. If you are unsure about how to properly administer the estate for which you were appointed, please consult with an attorney experienced in trusts, estates, conservatorships, or guardianship matters. Most fiduciaries also find it necessary to consult with a professional tax advisor.

When you met with the Clerk's Office to officially qualify as a fiduciary, you received instructions about your responsibilities, deadlines, and filing fees. You also received sample forms for some of the required filings. If you need additional copies of those forms or prefer electronic versions, they can be found on the Virginia Courts website. Additional information is available on our Resources page.