Delaware Code Title 12. Decedents' Estates and Fiduciary Relations § 2301. Rendering of accounts;  extension of time;  appeal;  authority of Register of Wills and Court of Chancery

(a) Every executor or administrator shall render an account of their administration to the Court of Chancery, in money, every year from the date of their letters until the estate is closed and a final account passed by the Court.

(b) If an executor or administrator fails to perform this duty, the Court of Chancery shall issue process of attachment against the executor or administrator, and may enforce compliance by imprisonment.

(c) The Register of Wills may, for sufficient cause, extend the time for accounting, not to exceed 6 months;  and the Register may, upon the affidavit of an executor or administrator, and on its appearing to the Register that there are no transactions or matters for an account in any year, dispense with an account;  but from the Register's determination in this respect an appeal may be taken by any interested party to the Court of Chancery.

(d) The Register of Wills shall receive all accountings filed for approval by the Court of Chancery but shall have no power to deny any debt, expense or other item for which allowance is sought.  The Court may, however, refuse to allow any item indicative of fraud, illegality or negligent failure to fulfill fiduciary obligations or may further refuse to allow any item representing a debt or expense incurred solely for the purpose of avoiding any tax.

(e) The Register of Wills may forward to the Court of Chancery any estate where there are 2 consecutive years of in activity for judicial action in the Court's discretion, including but not limited to closing the estate or a sua sponte order for a rule to show cause against the executor or administrator.