When an executor or administrator dies, resigns, or is removed, or his or her letters are revoked, or his or her authority ceases from any cause, he or she must within one month after his or her authority ceases or, in case of his or her death, his or her personal representative must or, in case of his or her removal from the state, his or her sureties must, within six months after the grant of letters, file his or her accounts, vouchers and statement of heirs and legatees for and must make final settlement of the administration of, such executor or administrator, of which settlement notice must be given in the same manner; and such settlement must be conducted and governed, except as otherwise provided in this article, by the same rules and provisions of law as other final settlements by executors or administrators.
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