After stating such account, the court must issue citation to such executor or administrator or, if dead, to his or her personal representative or, in case of his or her removal from the state, to his or her sureties to appear on a day therein named and to file his or her account and vouchers for settlement, or that the account so stated will be passed, which must be served on him or her, or, if dead, on his or her personal representative or, in case of his or her removal from the state, his or her sureties at least 10 days before the day named therein; and must also give notice of such settlement by publication, as in case of final settlements voluntarily made by executors or administrators; and if, on the day named, such executor or administrator or, if dead, his or her personal representative or, in case of his or her removal from the state, his or her sureties fail to appear and file his or her accounts and vouchers for settlement, as required by law, the court must proceed to examine the account, audit and, if necessary, restate the same.
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