72-3-1005. Final accounting required to close estate. (1) Before an estate may be finally closed and the personal representative relieved of duties and obligations, the personal representative shall either file with the court or deliver to all interested persons an accounting under oath showing the amount of money received and expended by the personal representative, the amount of all claims presented against the estate, and the names of the claimants and all other matters necessary to show the state of its affairs.

(2) Any interested person at any time during the course of the administration of an estate may for good cause shown require further accountings.

(3) If the personal representative is the sole residual beneficiary of the estate, an accounting need not be made.