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It is sensible to get them signed off as it protects the Executor.
However you can send them out, ask for a copy to be signed and returned, but also say that if no objections are received within three weeks then you will assume that they are approved.
Another option is to say that you will only send the money when you have the signed accounts.
I hope that this is of assistance - please ask if you need further details
They have to be sent to the Residuary beneficiaries but the signing off is to protect the Executor from future accustaions