Utah Code § 75-5-419

Accounts
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(1) Every conservator must account to the court for the administration of the estate upon
resignation or removal and at any other times the court may direct.
(2) On termination of the protected person's minority or disability, a conservator may account to the
court, the former protected person, or the personal representative of the protected person.
(3) Subject to appeal or vacation within the time permitted, an order, made upon notice and
hearing, allowing an intermediate account of a conservator, adjudicates as to any liabilities
concerning the matters considered in connection with the protected person's account, and an
order, made upon notice and hearing, allowing a final account adjudicates as to all previously
unsettled liabilities of the conservator to the protected person or the protected person's
successors relating to the conservatorship.

(4) In connection with any account, the court may require a conservator to submit to a physical
check of the estate in the conservator's control, to be made in any manner the court may
specify.

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