Executors and administrators are required to file and present accounts and reports of their administration to the court by whom they are appointed at various times during the course of the administration of the estate. Primarily, the executor or administrator should present an account of his acts and doings after the expiration of the year from his appointment. This account should be filed at regular intervals, at least every year, or sooner if required, until the administration is fully accomplished.

(a) There is nothing to require that the administrator shall give notice to the interested parties at the presentation of his reports and accounts, with the sole exception of the final account, before the court is justified in settling the estate and proving the executor's final account. The duty of the court is to require that the administrator or executor, as the case may be, give notice, the time being fixed by statute, to all the heirs and interested parties, that the said account will be presented, and when.