How do I file an annual estate accounting with the court for a decedent’s estate? - Florida
The Short Answer
In Florida probate, there usually is not a mandatory “annual” estate accounting filed with the court in every case. However, the court can require an accounting, and beneficiaries can have rights to receive and object to accountings—so you should assume accurate, court-ready records are essential from day one.
What Florida Law Says
Florida treats the personal representative (executor) as a fiduciary who must administer the estate for the benefit of interested persons and in accordance with the Probate Code. That fiduciary duty is the legal foundation for keeping complete records and being prepared to provide an accounting when required by the court or demanded by the posture of the case.
The Statute
The primary law governing a personal representative’s baseline duties is Fla. Stat. § 733.602.
This statute establishes that the personal representative is a fiduciary who must settle and distribute the estate expeditiously and efficiently, consistent with the best interests of the estate and interested persons—making accurate accounting and documentation a core part of the job.
Also note: Florida law does require annual accountings in guardianship cases (which people sometimes confuse with probate estates). For example, Fla. Stat. § 744.3678 addresses annual accountings for guardians of property—not decedents’ estates.
Why You Should Speak with an Attorney
Even when an “annual accounting” is not automatically required in a Florida probate estate, accounting problems are one of the fastest ways personal representatives end up facing objections, surcharge claims, or removal efforts. Legal outcomes often depend on:
- Strict Deadlines: If the court orders an accounting (or if an accounting is required due to a dispute or a change in fiduciary), missing the deadline can trigger court sanctions and emergency hearings.
- Burden of Proof: If a beneficiary challenges transactions, the personal representative may need to justify disbursements, fees, and distributions with bank records, invoices, and clear categorization of transactions.
- Exceptions: What must be disclosed (and to whom) can change based on the type of administration, waivers/consents, the will’s terms, creditor issues, and whether there are disputes over assets, expenses, or compensation.
Because a personal representative is a fiduciary under Florida law, accounting mistakes can become personal liability issues—not just “paperwork problems.” If you are trying to file something called an “annual estate accounting,” it’s a sign you should get case-specific guidance before you submit the wrong document or omit required information.
For related reading, see: Executor (Personal Representative) responsibilities during Florida probate and challenging an executor’s accounting in Florida.
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Disclaimer: This article provides general information under Florida law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.