The Short Answer

In Florida probate, a “final accounting” is the personal representative’s end-of-case financial report showing what came into the estate, what was paid out (debts, expenses, fees), and what is left to distribute before the personal representative can be discharged. Whether a formal final accounting must be filed can depend on the type of administration and whether all interested persons waive it, but the concept is the same: transparency and court/beneficiary protection before the estate is closed.

What Florida Law Says

Florida law requires that an estate be properly administered before the personal representative is released from responsibility. The final accounting is the document (or set of disclosures) that ties the administration together—assets collected, income received, bills and claims paid, and the proposed final distribution—so beneficiaries and the court can evaluate whether everything was handled correctly before discharge.

The Statute

The primary law governing this issue is Fla. Stat. § 733.901.

This statute establishes that once administration is completed, the personal representative should be discharged—and that discharge generally releases the personal representative (and surety) and bars later actions relating to the administration.

Related Florida probate topics that may help you understand the bigger picture include: annual estate accountings and a personal representative’s responsibilities during probate.

Why You Should Speak with an Attorney

While the statute provides the general rule, applying it to your specific situation is rarely simple. Legal outcomes often depend on:

• Strict Deadlines: Closing an estate typically involves notice and objection windows tied to the petition for discharge/final accounting; missing a deadline can delay closing or increase litigation risk.
• Burden of Proof: If a beneficiary challenges transactions, fees, missing assets, or distributions, the personal representative may need documentation that supports every material entry (receipts, bank records, appraisals, closing statements, and proof of payments).
• Exceptions: In some cases, beneficiaries can consent to or waive certain filings, but waivers must be handled carefully—especially where there are minors, incapacitated beneficiaries, disputed claims, or potential conflicts of interest.

Because a final discharge can significantly limit future claims, beneficiaries often scrutinize the final accounting closely. An attorney can help reduce the risk of objections, surcharge claims, or delays—and help ensure the estate closes cleanly.

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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.