Ordered that the order and the intermediate decree are affirmed, with one bill of costs payable by the appellant.
Despite the petitioner's contention to the contrary, the court properly determined that she must account for the estate assets up until the time that the assets were transferred to the respondent and successor fiduciary. For the purposes of an accounting, the fiduciary of a deceased fiduciary stands in the shoes of the deceased fiduciary and the Surrogate's power is precisely the same as if the letters of the deceased fiduciary had been revoked during his or her lifetime, and the deceased had been called upon to deliver the assets (see, Matter of Clark, 119 N.Y. 427). Therefore, the Surrogate's Court may compel the fiduciary of a deceased fiduciary to continue a pending accounting (see, 29 Carmody-Wait 2d, N Y Prac § 166:52, at 265).
Also lacking in merit is the petitioner's contention that the intermediate decree should be vacated on the ground that it is based on a nonexisting accounting. The petitioner was ordered to submit an amended accounting, but she failed to do so. The petitioner may not use her failure to comply with the order as a ground for reversing the intermediate decree. The Surrogate's Court is empowered to state the account and make such a decree as justice requires notwithstanding the failure or refusal of a fiduciary to file an amended account (see, SCPA 2206).
We have examined the petitioner's remaining contentions and find them to be without merit. Kunzeman, J.P., Kooper, Harwood and Rosenblatt, JJ., concur.