22 CFR § 72.17 - Final statement of account.

---
identifier: "/us/cfr/t22/s72.17"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "22 CFR § 72.17 - Final statement of account."
title_number: 22
title_name: "Foreign Relations"
section_number: "72.17"
section_name: "Final statement of account."
chapter_name: "DEPARTMENT OF STATE"
subchapter_number: "H"
subchapter_name: "PROTECTION AND WELFARE OF AMERICANS, THEIR PROPERTY AND ESTATES"
part_number: "72"
part_name: "DEATHS AND ESTATES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "22 U.S.C. 2715, 2715b, 2715c, 4196, 4197, 4198, 4199."
regulatory_source: "72 FR 8889, Feb. 28, 2007, unless otherwise noted."
cfr_part: "72"
---


# 72.17 Final statement of account.

The consular officer may have to account directly to the parties in interest and to the courts of law in estate matters. Consequently, the officer must keep an account of receipts and expenditures for the personal estate of the deceased, and must prepare a final statement of account when turning over the estate to the legal representative, a claimant, or the Department.