Rule 18.05 - FORM OF ACCOUNTS(a) Each asset listed in an account shall be designated by the number in the inventory, supplemental inventory or prior account in which it first appears, but this requirement does not apply if the account is prepared and controlled by mechanized accounting system. Distribution of an item or conversion into cash or other disposition need be described only in the first account after completion of the transaction.(b) Each disbursement stated in an account shall be numbered and supported by a voucher. Vouchers shall be numbered and arranged in the order of the disbursements, securely fastened together under a separate cover, and filed with the account. If the account is presented by a bank or trust company, the judge may waive the requirement of exhibiting vouchers for disbursements other than distributions, upon presentation of a certificate of an officer stating that the vouchers are on file with the bank or trust company.(c) With respect to an unincorporated business or real estate (or beneficial interest in real estate) in the possession of the representative, the judge may accept a summary accounting of the operation.(d) Each guardian and each executor or administrator of an estate shall present an annual report or account of his/her administration. The date for the first filing of such accounts shall be approximately one (1) year from the issuance of letters otherwise known as the "status date." Thereafter, accounts shall be filed as ordered by the Court. Each probate file shall be assigned a future date. The Court may, on the motion of any interested party, or on its own motion, issue an order requiring the guardian, executor, or administrator to appear and take any appropriate action as deemed necessary by the Court. The order shall be served by the Clerk of the Court by regular U.S. mail on the guardian, executor or administrator and the attorney for the estate.(e) If the attorney states at the time the inventory is filed that a federal estate tax return is required, the judge approving the inventory may enter an order fixing a date eighteen (18) months after the issuance of letters for the filing of the representative's first account.(f) Unless waived by the person entitled thereto, notice of the hearing on a final account or an account intended to be binding under Section 24-2 or Section 24-11(b), shall be given as follows:(1) On an account of a guardian, temporary guardian: to the ward, to each claimant whose claim is filed and remains undetermined or unpaid, and to other persons entitled to notice. If a person entitled to notice other than the ward is represented by an attorney whose appearance is on file, notice as required for motions shall be sent to the attorney not less than twenty (20) days before the date set for the hearing.(2) On an account of an executor or administrator, or administrator to collect: to persons entitled to notice. If a person entitled to notice is represented by an attorney at law, attorney-in-fact or consul or consular agent whose appearance is on file, notice as required for motions shall be sent to the attorney at law, attorney-in-fact or consul or consular agent not less than twenty (20) days before the date set for hearing.(3) Notice to all other persons entitled to notice shall be given as follows:(i) If the name and present post office address of the person is known to the representative or the representative's attorney, the notice, accompanied by a copy of the account, shall be given to the person entitled to notice in person or sent by mail to his or her post office address not less than twenty (20) days before the hearing, unless the post office address of the person is outside the United States or Canada, in which event the notice shall be sent not less than thirty (30) days before the hearing.(ii) If the name of the person is known to the representative or the representative's attorney, a copy of the notice, accompanied by a copy of the account, shall be sent to the person by mail to his or her last known post office address, if any, not less than twenty (20) days before the date of the hearing. If the person entitled to notice last known post office address is outside the United States or Canada, the notice shall be sent not less than thirty (30) days before the date of the hearing.(iii) If the name or present post office address of the person is not known to the representative or the representative's attorney, notice shall be given by publication once a week for three (3) successive weeks, the first publication to be not less than thirty (30) days before the date of the hearing.(iv) The notice shall contain the time, place and nature of the hearing and substantially the following sentence: "If the account is approved by the judge upon hearing, in the absence of fraud, accident or mistake, the account as approved is binding upon all persons to whom this notice is given."(g) A representative shall not be discharged until the entry of an Order of Discharge in the form prescribed by the Court.(h) An account of a guardian or temporary guardian shall state the physical location of the ward and the ward's physical and mental condition.(i) An account of a guardian shall state the physical location of the ward and the fact of attendance at school or occupation.(j) An account of a guardian or temporary guardian shall disclose pendency of any suit or proceeding, if known, by or against the estate or representative of the estate.(k) At the time of presenting an account, the guardian, conservator or conservator to collect shall establish to the judge's satisfaction the existence of the assets stated.(l) On the final settlement of a ward's estate, if the person entitled to the estate is the ward, the guardian will not be discharged unless the ward appears in court and acknowledges the settlement. The personal attendance of the ward and the ward's acknowledgment of the settlement may be waived, however, if the Court is satisfied, by affidavit of the ward or by other evidence, that the final settlement is correct, that the ward is in possession of all of the ward's estate, and that the personal attendance of the ward is impracticable.(m) If a distributee of a decedent's estate dies after decedent's death but before receipt of the distributee's entire distributive share, evidence of the distributee's death, and such other documents as may be required for the entry of an order of distribution, shall be presented and the order of discharge shall so state.(n) The Court may in its discretion require a bond with sufficient surety regardless of any provision in the will or stipulation to the contrary.Ill. R. Cir. Ct. Dupage Cnty. 18.05