Haw. Prob. R. 58
Unless otherwise ordered by the court, a special administrator who is thereafter appointed personal representative shall not file a separate accounting, but shall include the accounting for the period of special administration with the accounting of the personal representative. A special administrator who is not appointed personal representative shall account to the court in the format and manner required of a personal representative.
Haw. Prob. R. 58
COMMENTARY:
If a special administrator is later appointed personal representative, normally the fiduciary submits only one all-inclusive accounting, and this rule follows this practice. But where the special administrator is not the same as the personal representative (such as where the interim special administrator is not appointed personal representative or where a special administrator is appointed to handle a particular matter while the appointment of a general personal representative is still in effect), the rule clarifies that the special administrator must account to the court for his or her actions. Where the nature of the special administrator's duties did not involve handling assets, such accounting can often take the form of an affidavit setting forth the actions taken in compliance with the order of the court.