§ 2202. Recording or filing instruments settling accounts in part or in\n whole\n There may be recorded or filed in the court any instrument settling an\naccount in whole or in part executed by one or more fiduciaries and one\nor more legatees, devisees, distributees, beneficiaries, creditors or\ninfants who have attained majority or in the case of an infant,\nincompetent or conservatee whose legacy, distributive share, beneficial\ninterest or claim has been paid, by the guardian, committee or\nconservator of his property or the person receiving payment. Every such\ninstrument to be recorded shall be acknowledged and if recorded, the\nrecord thereof, or a certified copy of the record or instrument shall be\npresumptive evidence of the contents of such instrument and its due\nexecution.\n
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