(a) When the estate is fully administered the executor or administrator shall file his final account. Such account shall be verified and shall contain a detailed statement of the amount of money received and expended by him, from whom received and to whom paid, and refer to the vouchers for such payments, and amount of money and property, if any remaining unexpended or unappropriated. Upon the filing of the final account, the court shall make an order directing notice thereof to be given in the same manner as the notice of an appointment of an executor or administrator, and appoint a day not less than thirty days subsequent thereto for the hearing of objections to such final account and the settlement thereof.
(b) Before the time appointed for the hearing and settlement of a final account the executor or administrator shall file with the court a copy of the notice thereof, with the proper proof of its publication or posting as directed. An executor or administrator who fails to file his final account as provided in subsection (a) of this section may be proceeded against in like manner and with like effect as provided in section 562 of this title in case of failure to file a quarterly account.