Manual for Commissioners of Accounts

The 2026 edition of the Manual for Commissioners of Accounts addresses the many legislative changes since the 2019 edition. As important is the practical guidance found throughout this volume, making it indispensable for any attorney whose practice includes probate of estates, administration of trusts, foreclosures, guardianships of minors, and guardians/conservators of incapacitated adults.

This newly revised edition is a collaborative effort of commissioners, judges, attorneys, court personnel, and others and contains the current law and suggested practices for commissioners, attorneys and accountants, and others administering estates and preparing inventories and accounts for the various types of estates. It is a window into the commissioner’s office that will save countless hours in the preparation, submission, and approval of inventories and accounts.

The Manual for Commissioners of Accounts also includes dozens electronic forms in Word format developed over time by commissioners. In addition, the manual sets out the official court forms for fiduciaries, as well as instructions for filling out these forms and samples of completed forms.

Explore the table of contents.

Standing Committee Members 2026

• John R. Alford, Jr., Esquire, Commissioner of Accounts
• Brent E. Baxter, Esquire
• Jeannie P. Dahnk, Esquire, Commissioner of Accounts
• Brian W. Fannin, Esquire
• Jefferson Garnett, Esquire, Commissioner of Accounts
• John Graham, Esquire, Clerk of Smyth County Circuit Court
• Rebecca C. Hryvniak, Esquire, Commissioner of Accounts
• Gary W. Lonergan, Esquire, Commissioner of Accounts
• Donald A. McGlothlin, Jr., Esquire
• The Honorable Richard C. Patterson, Judge
• The Honorable Tania M.L. Saylor, Judge
• The Honorable Ann Hunter Simpson, Judge (retired)
• Stephanie C. Smith, Esquire, Commissioner of Accounts
• Frank A. Thomas, III, Commissioner of Accounts
• The Honorable J. Frederick Watson, Judge