Effect of Court Approval of Account

The approval by the Court of an account shall not be res judicata with respect to any matters stated in the account or with respect to the liability of the guardian of the property or trustee or any loss or injury to the guardianship or the trust that shall have occurred through the act, neglect or default of such guardian or trustee, or that shall have resulted from any fraud, deception or concealment by the guardian or trustee. This rule shall not apply to those matters as to which exception has been taken and determined. Rule 130. This rule is deleted as a separate rule.