Cuando el albacea o administrador haya terminado la liquidación de los bienes, renuncie o sea separado, o por cualquier otra causa cese en el desempeño de su cargo, deberá presentar al tribunal una cuenta final jurada y acompañada de los recibos y resguardos correspondientes, la cual también se pondrá de manifiesto para su inspección. Al presentarse dicha cuenta final, se citará a todas las partes interesadas en el caudal, a fin de que puedan presenciar la liquidación final de sus cuentas y se les devuelva o cancele la fianza que hubieren prestado.
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