Detailed answer — how to get a full accounting during probate under Maryland law

This section explains who can demand an accounting, what an accounting includes, when and how you can ask the court for one, and what remedies are available if the personal representative (executor/administrator) does not provide accurate records. This is a general guide and not legal advice.

Who can ask for an accounting?

In Maryland, people with a legal interest in the estate—typically beneficiaries named in the will, heirs-at-law, and sometimes creditors—may request an accounting of estate assets and transactions. The court that handles probate matters (the Orphans’ Court in each county, working with the Register of Wills and the Circuit Court) oversees disputes about accountings and estate administration. For general information about probate and estate administration in Maryland, see the Maryland Courts probate overview: https://www.marylandcourts.gov/legalhelp/estateprobate.

What is an accounting?

An accounting is a formal, itemized report showing what the personal representative has done with estate property. It typically lists:

• Assets at the time of death and their values
• Income received by the estate (bank interest, rent, dividends, etc.)
• Payments made by the estate (funeral expenses, taxes, debt payments, attorney fees, distributions to beneficiaries)
• Current assets remaining for distribution

The accounting should be supported by source documents such as bank statements, cancelled checks, receipts, contracts, appraisals, and tax returns.

What must the personal representative file and when?

The personal representative has several duties during administration. Among them are preparing and filing an inventory and preserving proper records of estate transactions. Maryland practice requires personal representatives to work with the Register of Wills and the Orphans’ Court for accounting and settlement matters. For practical information on inventories and duties, see the Register of Wills page: https://www.marylandcourts.gov/clerks/registerofwills/index.html.

While some inventories and reports are required early in administration (for example, filing an inventory/appraisement with the Register of Wills), the personal representative is often required to file a formal account when asking the court to approve final distribution or when the court orders one. If beneficiaries want an interim or special accounting before final settlement, they can take steps described below.

How to ask for an accounting — informal and formal steps

1) Start informally: Ask the personal representative in writing for a copy of estate records. Often a polite written request will produce bank statements, receipts, and a simple written accounting. Keep copies of your request and the response.

2) Request a formal accounting through counsel or the Register of Wills: If the informal request fails, beneficiaries can petition the Orphans’ Court (through the Register of Wills or Circuit Court in your county) to require the personal representative to file an accounting. The court can order the representative to produce a formal account and supporting documentation.

3) Attend the accounting hearing: The court will schedule a hearing where parties can examine the account, ask questions, and object to transactions. The court can approve the account, require corrections, surcharge (financially penalize) the personal representative for improper acts, or remove the representative for serious misconduct.

Common grounds to challenge the representative’s accounting

• Missing or incomplete records
• Unexplained or unauthorized expenditures
• Failure to collect estate assets or improper transfers
• Self-dealing or conflicts of interest (e.g., selling estate property to the representative at an unfair price)
• Excessive or unreasonable fees or charges

Remedies available from the Orphans’ Court

The court can require the representative to file a corrected accounting, order repayment of improperly spent funds, surcharge (monetary liability) the representative, remove the representative, and order other corrective relief. If you suspect criminal conduct (fraud, theft), report it to law enforcement while also pursuing civil remedies in Orphans’ Court.

Statutes and court resources

Maryland law governing estates and fiduciary duties is contained in the Maryland Code, Estates and Trusts, and the Maryland court system has practice rules and local procedures for accountings and Orphans’ Court proceedings. For statutory text and legislative guidance, see the Maryland Code, Estates and Trusts (Maryland General Assembly): https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=est. For court rules and probate procedures, see the Maryland Courts resources: https://www.mdcourts.gov/. For local Register of Wills and Orphans’ Court office links and forms, use the Register of Wills page: https://www.marylandcourts.gov/clerks/registerofwills/index.html.

Practical timeline and expectations

Expect the following approximate timeline:

• Informal request and response: days to a few weeks
• Filing a petition in Orphans’ Court and getting a hearing date: weeks to months (varies by county)
• Accounting review and adjustments: depends on complexity—can take months

If the estate is small or uncomplicated, the required inventory and final account may resolve quickly. Complex estates (real estate, business interests, contested claims) can take much longer.

Helpful Hints

• Ask first—write a clear, dated, written request for records and an accounting. Keep copies of everything.
• Request specific documents: inventory, bank statements, canceled checks, receipts, bills paid, contracts, tax returns, and any appraisals.
• Check your standing—confirm you are a named beneficiary or heir before filing a petition; courts will ask about legal interest.
• Meet deadlines—if the court issues a timetable for accountings or objections, follow it closely to preserve your rights.
• Use the Register of Wills—your county Register of Wills can often explain local procedures and provide forms.
• Consider mediation—some accounting disputes settle faster with mediation or negotiation than litigation.
• Document suspected misconduct—carefully note dates, amounts, transactions, and missing documents. This helps both civil claims and any referral to law enforcement.
• Get legal help for complex matters—if large sums, contested transactions, or suspected fraud are involved, consult an attorney experienced in Maryland probate and fiduciary litigation.
• Costs and fees—be aware that court proceedings and litigation can add expense. The court can award fees in some cases, but outcomes vary.