Understanding Your Right to an Estate Accounting in Texas

Disclaimer: This article explains general Texas law and is for educational purposes only. It is not legal advice. For guidance about a particular estate, consult a licensed Texas probate attorney.

Detailed answer — what an accounting is and when you can demand one

An estate accounting is a formal, itemized record that shows the assets a decedent owned when they died, what happened to those assets during administration, receipts and disbursements, fees paid, creditor payments, taxes paid, and the current distribution plan. In Texas, whether you can force an accounting and how to get one depends mainly on the type of administration (independent vs. dependent) and your relationship to the estate (beneficiary, heir, creditor, or interested party).

Dependent administration (court-supervised)

When the court supervises the administration, the administrator must file inventories and accounts with the court. Interested persons may receive copies and can request hearings. Court supervision gives beneficiaries broader and earlier access to formal accountings.

See the Texas Estates Code (probate rules and procedures) for provisions governing supervised administration: Texas Estates Code — probate administration chapters and the main statutes site: Texas Statutes (Estates Code).

Independent administration (less court involvement)

Independent administrators (executors with independent administration powers) have more authority to manage and distribute estate assets without routine court approvals. Texas commonly allows independent administration when the will so provides or the court appoints an independent executor. That flexibility reduces court filings during administration, but it does not eliminate beneficiaries’ rights to information.

Beneficiaries and heirs still have rights to information and can ask the court to require an accounting if they suspect mismanagement, need to resolve a dispute, or require a formal accounting to enforce their rights. The exact procedures and timing differ from dependent administration, and the court will balance the administrator’s independence against the beneficiaries’ right to oversight.

Who can demand an accounting?

• Beneficiaries named in the will.
• Heirs at law when there is no will.
• Creditors with appropriate claims (limited ability).
• Other “interested persons” under the Estates Code (generally those with a financial stake in the estate).

How to request an accounting in practice

1. Ask informally first. Request copies of the inventory, bank statements, receipts, and the existing account from the administrator or executor in writing. Keep a record of requests and responses.
2. If the informal request fails, file a formal request or motion in the probate court that is handling the estate. The probate clerk or local court website can explain the local filing requirements.
3. The court can order the administrator to file a sworn account, produce supporting documents, and appear for examination. If the administrator refuses, the court can sanction or remove the administrator, and can award costs and attorney’s fees when appropriate.
4. If fraud, waste, or breaches of fiduciary duty are suspected, ask the court for interim relief (temporary restraining orders, injunctions, or removal) and seek an order compelling a complete accounting and documentary production.

Remedies the court can provide

• Order the filing of a complete sworn accounting and supporting documents.
• Allow discovery (depositions, subpoenas, document production).
• Surcharge the administrator for losses caused by improper acts (monetary liability).
• Remove the administrator or executor for cause.
• Order reimbursement or distribution adjustments to correct wrongful disbursements.

Timing and costs

Accounting requests can arise at any time during administration. The court may require interim accountings if the case is lengthy or disputed. For independent administrations, courts are less likely to require routine periodic accountings unless requested. Court motions, subpoenas, and contested hearings can be time-consuming and add attorney fees. If you prevail on a motion to compel an accounting, the court sometimes awards costs and attorney’s fees.

Helpful hints — practical checklist when you want an accounting

• Confirm the type of administration (dependent vs. independent) by looking at the probate file at the county probate court.
• Send a written request to the administrator/executor asking for: inventory, bank statements, receipts for major expenditures, creditor payment records, and any account already prepared.
• Save a paper trail: keep copies of all written requests, returned mail and emails, and any documents you receive.
• Check the probate court file in person or online for inventories and accountings already filed.
• Consider a narrow request first (e.g., accounting for a specific asset or transaction) before seeking a full forensic accounting; this can be cheaper and faster.
• If you suspect theft, fraud, or serious mismanagement, contact a probate attorney quickly — preservation and forensic accounting steps are time-sensitive.
• Be prepared to pay some costs: filing fees, subpoena fees, and attorney fees can add up. Ask your attorney about fee-shifting possibilities if you prevail.
• Keep communications professional and focused on documents and facts; emotional confrontations often increase litigation costs and delay resolution.

Where to find the law and next steps

Relevant provisions of the Texas Estates Code explain probate administration and an interested person’s rights. You can review the Estates Code and chapters that discuss administration and fiduciary duties at the Texas Legislature’s statutes site: https://statutes.capitol.texas.gov/. Chapter listings and individual provisions for administration are hosted there (for example, see the chapters on administration and fiduciary duties).

If you need step-by-step help, consult a Texas probate attorney. An attorney can evaluate the pleadings in the probate file, advise whether to seek an informal disclosure or a court-ordered accounting, help prepare a motion to compel, and pursue recovery if wrongdoing occurred.