Detailed Answer

Overview. When a personal representative (executor or administrator) files an accounting in a South Dakota probate case and the court approves it, that approval can often seem final. However, under South Dakota law the court retains limited ability to address errors, fraud, or other problems even after an accounting is approved. The exact process, deadlines, and likely outcomes depend on whether the estate was finally closed and the specific legal grounds for reopening or challenging the accounting. Probate law for South Dakota is in SDCL Title 29A: https://sdlegislature.gov/Statutes/Codified_Laws/DisplayTitle.aspx?Title=29A.

Key concepts you should know

• Accounting approval means the court has reviewed the personal representative’s report of income, expenses, distributions and asked for any exceptions. Approval narrows disputes but does not always forever bar relief.
• Final closing and discharge often ends routine court supervision. If the court entered an order closing the estate and discharged the personal representative, reopening is more difficult but still possible in certain circumstances (for example, fraud or newly discovered assets).
• Grounds to challenge after approval usually include: fraud or intentional concealment, material mistake in the accounting, newly discovered assets or creditors, breach of fiduciary duty, or lack of proper notice or jurisdiction.

Typical steps to contest an approved accounting more than a year later

1. Act quickly to gather records. Obtain the court file, the approved accounting, orders, receipts, bank statements, correspondence, and any evidence of payment or transfers. The probate clerk can provide certified copies of filings.
2. Determine whether the estate was finally closed. If the court entered a closing order and discharged the personal representative, the case is in a different posture than if it remained open. Reopening a closed estate usually requires stronger proof (e.g., fraud or newly discovered assets).
3. Identify the legal grounds and evidence. Routine bookkeeping errors are treated differently from intentional concealment. For example, a discovered bank account that the personal representative failed to disclose may be a basis to reopen even after time has passed.
4. File a petition in the probate court. The normal procedural vehicle is a petition (sometimes called a petition to reopen, petition for review or exceptions to account) asking the court to set aside or modify the prior approval, order a new accounting, surcharge the fiduciary, or take other relief (removal, repayment, restitution). The petition must state facts supporting the requested relief and ask for specific remedies.
5. Serve interested parties. The petition must be served on the personal representative and all heirs, beneficiaries, and creditors who were entitled to notice under the original probate proceedings.
6. Prepare for discovery and hearing. The court may allow written discovery, document subpoenas, depositions, and an evidentiary hearing. You will need evidence showing the accounting was incorrect or that improper conduct occurred.
7. Remedies the court can order. Possible outcomes include a new or corrected accounting, surcharge (financial liability) against the fiduciary, removal of the personal representative, restitution to the estate, or other equitable relief. The court may also refuse relief if the delay makes a fair defense impossible or if the petition is untimely under applicable law.

Timing and limitations

South Dakota law does not provide a single automatic “one-year” bar that applies to every contest of an accounting; different claims use different timetables and equitable principles. If an accounting was approved but the estate was not finally closed, courts generally have broader power to revisit matters. If the estate was closed and the fiduciary discharged, courts require stronger grounds (fraud, newly discovered assets, or jurisdictional defects) to reopen the matter.

Because deadlines and remedies hinge on the facts and on rules in SDCL Title 29A and related civil procedure principles, you should consult a probate attorney promptly. See SDCL Title 29A for the overall statutory framework: SDCL Title 29A.

Common factual examples (hypotheticals)

• If a beneficiary finds a bank account belonging to the decedent that the personal representative never reported, the beneficiary can petition the court to reopen the estate and require a new accounting showing the asset and any missed distributions.
• If a beneficiary discovers that the personal representative paid themselves unauthorized compensation or transferred estate funds to a business they control, the beneficiary can seek to surcharge the fiduciary and request removal, even after prior approval if evidence shows intentional concealment.
• If an accounting contained math errors or misclassified items but the estate remains open, the petitioner can file exceptions and request a corrected accounting. Courts are likelier to order correction than when the estate has been closed for a long time.

Where to file and who decides

Challenges and petitions are filed in the same county probate court that handled the estate. The presiding probate judge decides whether to reopen, what relief to grant, and whether to award costs or attorney fees. Contact the local probate clerk or the South Dakota Unified Judicial System website for court contact information: https://ujs.sd.gov.

When to get a lawyer

Probate contests can involve complex factual and legal issues, strict procedural rules, and tight time windows for discovery or equitable relief. Consult a South Dakota probate attorney if you suspect fraud, discover new assets, find significant accounting errors, or if you face a dispute with a personal representative. An attorney can evaluate whether to seek to reopen the estate, what relief to request, and how best to present proof to the court.

Disclaimer

This information is educational only and does not constitute legal advice. It does not create an attorney-client relationship. For advice about a specific situation, consult a qualified South Dakota probate attorney.

Helpful Hints

• Obtain certified copies of the accounting, orders, and the entire probate docket from the county probate clerk right away.
• Make a clear timeline of events, transactions, and when you first learned of any problem.
• Preserve evidence: save emails, statements, cancelled checks, and photographs of certificates or securities.
• Contact the personal representative in writing to request explanations and documentation before filing a petition; courts view good-faith efforts favorably.
• Consider mediation if parties want to avoid a full court contest—some disputes settle once documentation appears.
• Ask the probate clerk about local rules and filing requirements for petitions to reopen or exceptions to accounting.
• If you suspect criminal misconduct (theft, embezzlement), also consider contacting law enforcement—civil reopening and criminal prosecution are separate processes.
• Keep in mind litigation costs vs. likely recovery; small accounting errors may not justify costly litigation.