So long as any decree entered pursuant to the provisions of N.H. Rev. Stat. § 113:2 remains in force the fiduciary named therein as being in military service shall exercise none of his fiduciary powers or discretion and shall be under no liability for any acts or omissions of the substituted fiduciarypro tem or of any cofiduciary or co-fiduciaries during that period, provided, that nothing contained in this act shall relieve a fiduciary who enters military service from liability for the administration of the estate before the entry of a decree under the provisions hereof. If the court shall find that because of the military service of the fiduciary, the stating of an account at that time is not possible, an accounting by such fiduciary in military service shall not be a prerequisite to the appointment of a substituted fiduciarypro tem and upon the reinstatement of such fiduciary or at such time as the said court deems meet such fiduciary may be required by said court to file an accounting of his administration of said estate.