(a)
The petition for approval of the account or a report accompanying the petition shall contain all of the following:
(1)
A description of all sales, purchases, changes in the form of assets, or other transactions occurring during the period of the account that are not otherwise readily understandable from the schedule.
(2)
An explanation of any unusual items appearing in the account.
(3)
A statement of all compensation paid from the assets subject to the account to the fiduciary or to the attorneys for the fiduciary other than pursuant to a prior court order.
(4)
A statement disclosing any family or affiliate relationship between the fiduciary and any agent hired by the fiduciary during the accounting period.
(5)
An allegation disclosing whether all of the cash has been invested and maintained in interest bearing accounts or in investments authorized by law or the governing instrument, except for an amount of cash that is reasonably necessary for the orderly administration of the estate.
(b)
The filing of an account shall be deemed to include a petition requesting its approval, and may include additional petitions for authorization,
instruction or confirmation authorized by the code, including, but not limited to, a request for an order for compensation of the fiduciary and the attorney for the fiduciary.
(c)
For purposes of this section, “family” means a relationship created by blood or marriage. For purposes of this section, “affiliate” means an entity that directly or indirectly through one or more intermediaries controls, is controlled by, or is under common control with, the fiduciary.