New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 9-8

a. When in an account, or in a complaint in an action for the settlement of an account, or in any writing annexed to the complaint or account, there appear lists of or statements or information as to the investments or other assets in a fiduciary's hands at the close of, or during, the period covered by the account or as to changes made in investments or other assets during that period, or there appear allegations or information as to other matters done or omitted by the fiduciary during the period, the complaint and such writing, statements, lists, information and allegations shall be deemed to be part of the account.

b. A judgment allowing, after due notice, an account shall be res adjudicata as to all exceptions which could or might have been taken to the account, and shall constitute an approval of the correctness and propriety of the account, the legality and propriety of such investments and other assets, the legality and propriety of such changes in investments or other assets, and the legality and propriety of such other matters, and also shall exonerate and discharge the fiduciary from all claims of all interested parties and of those in privity with or represented by such interested parties, (1) except for the investments and other assets in the fiduciary's hands at the close of the period covered by the account, and assets which may come into his hands after the close thereof, and (2) except insofar as exceptions to the account shall be taken and sustained, and (3) except as relief may be had from a judgment in any civil action.