Tanto el pariente del menor o incapacitado como el extraño, que no hubiesen obtenido el cargo de tutor con la asignación de frutos por alimentos, dispuesta por testamento del padre o de la madre, rendirán cuentas anuales de su gestión a la sala competente del Tribunal de Primera Instancia.
Estas cuentas, después de aprobadas por la sala competente del Tribunal de Primera Instancia serán depositadas en la secretaría de la misma corte donde se hubiese registrado la tutela.
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