Detailed answer — how this works under Florida law

This explains the common legal paths, typical deadlines, and practical steps when someone wants to contest an estate accounting that the court already approved more than one year earlier. This is a general explanation only and not legal advice.

1) Understand what the court approved

When a Florida probate court approves an accounting or enters a final order discharging a personal representative (also called a personal representative’s final discharge), that order resolves the accounting issues covered by the order. The order’s language matters: did the court enter a final discharge, an order approving the accounting, or only approve accounting as part of an interim review? A true final discharge is more difficult to reopen than an interim approval.

2) Basic legal paths to challenge an approved accounting after a long delay

• Motion to set aside the order (relief from judgment): Ask the court to undo its prior order. Typical grounds are fraud (fraud on the court), newly discovered evidence that could not have been found earlier with due diligence, mistake, excusable neglect, or voidness for lack of jurisdiction. In Florida civil practice, many courts treat these requests under the standard for relief from judgment (for example, relief for fraud or newly discovered evidence). Timing and proof are strict: the later you wait, the harder it is to succeed.
• Petition to surcharge or remove the personal representative: Even if the accounting was approved, beneficiaries can sometimes bring a later petition to surcharge (seek monetary accountability) or remove the personal representative for misconduct or breach of fiduciary duty. This often requires showing misconduct or mismanagement that adversely affected the estate.
• Separate lawsuit for fraud or conversion: If the personal representative committed fraud, embezzlement, or conversion, beneficiaries can bring an independent tort or fiduciary-breach claim even after the accounting was approved, although res judicata or claim-preclusion defenses may limit recovery if the issue was or could have been litigated earlier.

3) Statutory context

Florida’s probate statutes and trust law contain the rules that govern accountings, duties of fiduciaries, and probate procedures. See the Florida Probate Code (chapter 733) and Florida Trust Code (chapter 736) for statutory duties, removal and surcharge authorities, and related rules:

• Florida Probate Code (ch. 733): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0733/0733ContentsIndex.html
• Florida Trust Code (ch. 736): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0736/0736ContentsIndex.html

4) Time limits and defenses you will face

There is no single, uniform “one-year” rule that always prevents later challenges. Instead, expect these practical limits and defenses:

• Finality and res judicata: Courts favor finality. If the accounting was incorporated into a final discharge order, courts will require a strong reason to reopen the case.
• Statute of limitations: Separate causes of action (fraud, conversion, breach of fiduciary duty) have their own statutes of limitation under Florida law. Those deadlines can bar claims if too much time passed.
• Equitable defenses: Laches (unreasonable delay that prejudices others) or estoppel can prevent late challenges.
• Burden of proof: Whoever asks the court to set aside a prior approval must meet a high burden. Fraud or newly discovered evidence must usually be proven by clear and convincing evidence or under other strict standards, depending on the claim.

5) Typical evidence and proof you’ll need

Documents and records are critical:

• Certified copies of the probate file, prior accountings, and the court’s approval or discharge order.
• Bank statements, canceled checks, investment records, and transactional histories that contradict the approved accounting.
• Affidavits or declarations from witnesses, forensic accounting reports, or other records showing fraud, misallocation, or omission.

6) Steps to take now

1. Request and obtain the full probate file from the clerk of court. Review the approved accounting and the exact terms of the order.
2. Gather financial records and communications relevant to the accounting. Preserve evidence immediately.
3. Consult a probate attorney promptly. An attorney can evaluate potential grounds (fraud, newly discovered evidence, breach of fiduciary duty), calculate applicable deadlines, and draft the correct petition or motion.
4. If needed, file a motion to set aside the order or a petition to surcharge/remove the personal representative and attach supporting evidence. Courts require procedural precision; improper pleading can doom your claim.

7) Remedies a court may grant

• Setting aside or modifying the prior order (limited and rare).
• Surcharging the personal representative to repay losses.
• Removing the personal representative and ordering other corrective steps (accounting, turnover, restitution).
• Attorney’s fees and costs in some situations, depending on the statute or the court’s equitable powers.

8) When a late challenge succeeds

Courts most often reopen or grant relief when clear evidence shows intentional concealment, fraud on the court, undisclosed substantial transactions, or when newly discovered evidence could not reasonably have been discovered earlier. Mere disappointment with distribution outcomes or disagreements over accounting judgment calls rarely justify reopening if the order was otherwise properly entered.

Helpful Hints

• Act quickly once you suspect a problem. Delay can create laches and other defenses.
• Get certified copies of the entire probate docket early — the clerk can provide them for a small fee.
• Preserve all financial records, emails, and physical documents. Don’t rely on the personal representative to produce them voluntarily.
• Consider a forensic accountant to identify discrepancies before you file a claim.
• Be realistic about costs. Challenging long-final orders can be expensive and complex.
• Ask whether alternative dispute resolution (mediation) is practical — sometimes it resolves disputes faster and cheaper than full litigation.
• Remember: statutes and rules change. Confirm current timing and procedure with a Florida probate attorney.

Key resources: Florida Probate Code (ch. 733) and Florida Trust Code (ch. 736) listed above for statutory responsibilities of fiduciaries and remedies available in probate and trust matters.