Rule 6.1. Form of Account.

 Accounts shall conform to the following rules:

 (a)  The dates of all receipts, disbursements and distributions, the sources of the receipts, and the persons to whom disbursements and distributions are made and the purpose thereof shall be stated except that when a number of payments have been received from the same source or disbursed or distributed to the same recipient for the same purpose over a period of time, such receipts, disbursements or distributions need not be itemized but may be stated in total amounts only with dates of beginning and ending of the period covered.

 (b)  Except where otherwise provided by a special order of the local Court in a particular case, principal and income shall be accounted for separately within the account. As illustrated in the Model Accounts set forth in the Appendix, every account shall contain:

   (1)  cover page;

   (2)  summary and index page;

   (3)  separate schedules, as needed, which set forth receipts, gains or losses on sales or other dispositions, disbursements, distributions, investments made and changes in holdings, and other schedules as appropriate; and

   (4)  signature and verification pages by the accountant(s); the verification of the personal representative’s account shall contain a statement that the Grant of Letters and the first complete advertisement thereof occurred more than four months before the filing of the account unless the personal representative has been directed by the court to file an account prior to that time.

 (c)  Assets held by the accountant on the closing date of the account shall be separately itemized.

 (d)  Testamentary assets shall be segregated from appointive assets.

 (e)  Except where otherwise provided by a special order of the local Court in a particular case, accounts shall be prepared and filed in substantial conformity with any form approved by the Supreme Court of this Commonwealth.

 (f)  The Uniform Fiduciary Accounting Principles and accompanying commentaries and illustrations recommended by the Committee on National Fiduciary Accounting Standards in collaboration with the National Center for State Courts are approved as an elaboration of the requirements of this rule. Reference may be made to them for determination of the adequacy of a particular account. The model Account formats set forth in the Appendix to the Pa.O.C. Rules are the approved forms for purposes of paragraph (e) of this Rule in lieu of all forms heretofore approved.

   Committee Comment: For completeness, paragraph (a) of this Rule is expanded to include distributions as a category. Paragraph (b) of this Rule is expanded to delineate the individual schedules required within an account and to require that each account be signed at the end and verified. Consistent with the objective to standardize statewide practice, former paragraph (e) of this Rule was stricken and present paragraph (e) was modified to require use of forms of Account consistent with model forms except upon special order of Court. The National Fiduciary Accounting Standards Project (1983) Report of Fiduciary Accounting Standards Committee previously referenced in Pa.O.C. Rule 6.1 is now included in the Appendix following the Pa.O.C. Rules. However, the Orphans’ Court Procedural Rules Committee has corrected and modified the Project’s Model Estate Account and Model Trust Account attached to that Report and added a Model Charitable Remainder Unitrust Account. All Model Accounts are also now included in the Appendix following the Pa.O.C. Rules.

   The provisions of this §  6.1 amended and effective January 1, 1984, 14 Pa.B. 161; amended March 29, 2007, effective 30 days from the date of entry of this order. Immediately preceding text appears at serial pages (323251) to (323252).