§ 2202. Recording or filing instruments settling accounts in part or in

whole

There may be recorded or filed in the court any instrument settling an
account in whole or in part executed by one or more fiduciaries and one
or more legatees, devisees, distributees, beneficiaries, creditors or
infants who have attained majority or in the case of an infant,
incompetent or conservatee whose legacy, distributive share, beneficial
interest or claim has been paid, by the guardian, committee or
conservator of his property or the person receiving payment. Every such
instrument to be recorded shall be acknowledged and if recorded, the
record thereof, or a certified copy of the record or instrument shall be
presumptive evidence of the contents of such instrument and its due
execution.