Commissioner of Accounts for the Circuit Court of Henrico County, Virginia



The Office of The Commissioner of Accounts is charged with the general supervision of Court appointed fiduciaries on decedent's estates, testamentary trusts, conservatorships, guardianships of the property of minors; and the audit and approval of foreclosure accountings.

We are charged with enforcing the timely filing of properly stated and documented inventories and accounts, and we do this by delinquency letters, issuance of summonses and reporting any failure to file or properly administer an estate to the Court and by requesting a show cause for an appearance in court if you have failed to properly perform your duties.

We do not prepare your inventory and accounts. We audit what you are required to prepare in proper format.

We do not provide legal advice on the completion of your duties. An estate attorney should be consulted for answers to legal questions that arise during administration which cannot be answered by reviewing the resource material provided.

In order to inform you how to complete your duties, you have been given precise instructions on the completion of an inventory and accounts by the Clerk of Court at the time of your qualification. These are instructions provided by the Supreme Court of Virginia and are to be followed. They are reprinted on the website under "Forms".

In order to further assist you we conduct fiduciary seminars monthly, instructing on the proper completion of a decedent's estate inventory and account.

Finally, we have gone to great lengths to produce this website, with practical guidance in the performance of your obligations, illustration of problem areas, precise instruction, line by line, for completion of the inventory and accounts, additional reference links and all of the forms customarily used for the accounting obligations associated with your particular estate.

If the referenced resources are utilized you will have success in properly completing your duties to the Court and Commissioner's office.

Please do not expect the Commissioner's office to guide you individually through your duties or try to explain everything you must do. We are not charged with, or staffed for, that function. You may have to consult with an estate administration attorney or CPA to assist you if you cannot complete your obligations to properly prepare an inventory and account from the material and resources provided.




             This is the website of the Commissioner of Accounts for the Circuit Court of Henrico County, Virginia. This site has been prepared by the Commissioner for the use of fiduciaries qualifying in the Henrico Circuit Court as executors or administrators of decedents' estates; testamentary trustees and trustees for minors; guardians of the property of minors; conservators/trustees for incapacitated adults; and foreclosure trustees appointed by the noteholder.

             Information provided on this website may not apply to the estate you are administering and it is not offered as legal advice.

             This website and its content have not been approved, endorsed or adopted by the Henrico Circuit Court or Henrico County.



You may access information on this website concerning the duties of all categories of fiduciaries appointed by the Circuit Court for the County of Henrico or qualified by the Clerk of the Henrico Circuit Court, by using the dropdown bar across the top of each webpage.


You will find practical, step by step, line by line, information on the proper completion of the inventory and accounts you are required to file, with examples for further explanation.


You will also find valuable information concerning your fiduciary duties and some potential pitfalls you will want to avoid.


Also, all forms and court issued instructional materials and sample accounts are provided with further assistance in filing the inventory and accounts.


However, nothing will replace good legal advice from an experienced estate administration, trust or elder law attorney if you have legal questions or issues which arise during the course of administration.


To make your viewing of the website more comfortable, you may click on the capital "A" in the box at the top of each page to enlarge the print. You may click more than once to make the text still larger.



Inventories and accounts filed with this office, once audited and approved, are filed with the Clerk of the Henrico Circuit Court, and an approved copy is returned to you with your documentation.


Once received by the Clerk the filing is digitally scanned on the public records. This requires that the inventories and accounts be prepared and filed in an appropriate format (Library of Virginia, Records Management Standards for Recorded Instruments).


                     1. You must use the appropriate fiduciary forms available on this website, the Clerk's website or the Supreme Court's website;


                     2. Letter size paper is the minimum and preferred size (8 1/2 x 11). Paper size cannot exceed 8 1/2 x 14. Paper must be uniformly white or opaque);


                     3. One (1) inch margins on all four sides of each page are required;


                     4. The typeface size must be at least 10 point pica, or larger; or 12 point elite, or larger;


                     5. If not typed, the data must be legible. Filings cannot be made in pencil;


                     6. No spreadsheets should be submitted.


The failure of your filing to conform to these State recordation standards may require the return of the filing to you to be re-stated in a proper format. Thank you for complying with these State recordation standards.



On a monthly basis, usually on the third Wednesday of the month, the Commissioner conducts an informal seminar on how to properly complete and document an inventory and account for a decedent's estate.

Unless you have served as a fiduciary previously and are familiar with estate accounting practices, or you are represented by an estate attorney, or have engaged a CPA or an Enrolled Agent to assist in the preparation of the filings, you are encouraged to attend a seminar on an early date following your qualification in the Clerk's office. Appointments to attend are required.



This website is not an official website of the County of Henrico or the Henrico County Circuit Court, but has been produced solely by the office of the Henrico County Commissioner of Accounts as an aid and resource to all Henrico fiduciaries in completing the statutory obligations associated with your appointment as a fiduciary.

The Commissioner is an attorney in private practice appointed and supervised by the Judges of the Henrico County Circuit Court; and the staff of the Commissioner's office are the employees of the Commissioner, not employees of the Commonwealth, County of Henrico or Circuit Court of Henrico County.

The matters addressed and examples given may not apply to the estate you are administering as each estate is unique and has different facts and potential problems. Please consult with an experienced estate administration attorney, or an elder law attorney for conservatorships, or an attorney experienced in Guardianship law for estates of minors if you are unsure of the proper way to administer the estate for which you are appointed the fiduciary.

Terms of Use and Disclaimer

This website and the information provided herein have been prepared by the Henrico Commissioner of Accounts based upon existing law, the suggested practices as explained in the "Manual for Commissioners of Accounts", the Virginia Supreme Court fiduciary forms and instructional material provided to fiduciaries at the time of qualification, and over forty two years of general practice in the law, including estate administration and preparation of inventories and accounts. Substantial effort has been made to present a practical informational guide to assist fiduciaries in the completion of the filings required.

However, this website and its content are not intended or offered as legal advice, and may not be relied upon as such. Every estate has its own specific facts which may determine the appropriate law to be applied and resolution of the issues involved. No attorney client relationship is created by the use of or reliance upon this website.

The Office of the Commissioner of Accounts does not advise on legal or tax issues or the interpretation of the testamentary document or intestate law under the statutes of Virginia. Each fiduciary should consult with an attorney qualified in the field of your responsibility for legal advice as to legal issues, or an accountant for tax advice or tax filings, when those specific issues are presented during the administration of an estate.

NOTE: Effective October 1, 2012, a recodification of several titles of the Virginia Code occurred, which may affect fiduciaries appointed by the Henrico Circuit Court. This website has been updated where references have been made to particular code sections. You may also refer to the Table of Comparative Titles and sections for former Title 64.1 ( now Title 64.2 ) at the following link. (Table of Comparative Sections)



Effective with any filing made with the Commissioner's Office on or after July 1, 2017, the fees payable to the Commissioner of Accounts have been increased by Order of the Henrico Circuit Court and your check must reflect the new schedule of fees required to be paid.

In addition to the Commissioner's fees, every filing must be filed, once approved by the Commissioner, with the Clerk of Court, whose fees are as follows based on the number of pages:

                           1-10  pages....................................................$16.00

                          11-30 pages....................................................$30.00

                          31+    pages....................................................$50.00

One check for both fees is written to the Commissioner of Accounts.

See: Order of the Henrico Circuit Court.

This increase represents the first increase in the fees allowed to a Commissioner of Accounts since July 1, 2008. The fee increases were considered and approved by the Judicial Council of the Supreme Court of Virginia on September 8, 2016 and April 27, 2017.

The fees have been increased generally by 10% on all filings with the Commissioner, except the Statement In Lieu of Settlement of Accounts. Effective July 1, 2017, the fee for the Statement in Lieu of Settlement of Account is $150.00 plus Clerk's fee, and for a Statement of Intent $75.00.

Please refer to each section for the new fee schedule applicable to your filings.



No portion of this website may be copied or reproduced by any means, or copied or reproduced for any reason, other than for the personal use of a fiduciary or his attorney's or accountant's professional use in the administration of an estate involving qualification in Henrico County, Virginia , without the express written consent of the Henrico County Commissioner of Accounts. All rights reserved.