When one acts as a fiduciary, whether it be as executor, administrator, conservator or trustee, they take on significant legal and ethical responsibilities and have a legal duty to act carefully and prudently in the performance of their job. To ensure that fiduciaries are fairly and lawfully performing their obligations, the chief judge of each county appoints a Commissioner of Accounts whose job it is to provide a safeguard to the public by evaluating the actions and records of fiduciaries. Most fiduciaries will have to remit information to the local Commissioner of Accounts, including full accounts of their transactions. The Commissioner has broad authority to address many issues affecting administration, including approving non-traditional expenditures and the sale of real estate. Dealings with the Commissioner typically go smoothly, but there are times the Commissioner may challenge the actions or decisions of a fiduciary and make demands of more extensive proof and information. The Commissioner may call for a hearing, which is a formal court proceeding where evidence and law is presented and argued. For many, dealing with the Commissioner’s office can be tiresome, confusing and cumbersome. If you find yourself having difficulty meeting a commissioner’s inquiry, or are preparing for a hearing in a commissioner’s office, or just want a professional to review an inventory or account before filing, make sure you speak with an attorney well-versed in the procedures of Virginia’s Commissioner of Accounts system. Mr. Bronley is prepared to help.