Virginia Statement in Lieu of Accounting-Intent to File is a document filed by an estate executor or administrator when no accounting is required to be filed. It is a statement of intent to file an accounting of the estate when/if needed. This document is filed with the Clerk's Office in the Virginia Circuit Court where the estate is being administered. Types of Virginia Statement in Lieu of Accounting-Intent to File include: Unsupervised Administration Statement, Supervised Administration Statement, and Small Estate Statement.