Quick answer
Yes. Under Illinois law, an interested person (for example, an heir or a beneficiary) can ask the probate court to require the personal representative (executor or administrator) to provide an accounting of estate assets, transactions, receipts, and disbursements. The court can order interim or final accountings, review the records, and grant remedies if the personal representative has breached duties.
Disclaimer: This is educational information, not legal advice. Consult a licensed Illinois attorney for advice about your specific case.
Detailed answer — what an accounting is and why it matters
An accounting is a formal, itemized report showing the estate’s assets, money received, debts paid, distributions made, and remaining property under the personal representative’s control. It helps beneficiaries and the court verify that the fiduciary is handling the estate properly, following the will (if any), and obeying Illinois probate law.
Illinois probate law that governs fiduciary duties and probate procedure appears in the Illinois Probate Act (755 ILCS 5). For general statutory provisions and procedures, see the Probate Act online: 755 ILCS 5 — Illinois Probate Act.
Who can demand an accounting?
- Heirs at law
- Will beneficiaries
- Creditors (for particular claims)
- Other interested persons with a property or financial interest in the estate
These interested persons have standing to ask the court for an account and to challenge the reasonableness or accuracy of a personal representative’s actions.
When is an accounting required or available?
- Initial inventory and appraisement. Early in probate, the personal representative usually must file an inventory of estate property and an appraisement of value. This gives beneficiaries baseline information.
- Interim (periodic) accounts. The court can require periodic accounts if requested by an interested person or if the court orders them during administration.
- Final account. Before the court allows final distribution and closes the estate, the personal representative normally submits a final accounting showing all transactions during administration.
Note: The level of court oversight can vary. For example, when an estate is granted independent administration (often authorized by the will or by the court), a personal representative has broader powers to manage the estate without prior court approval of routine acts. However, independent administration does not eliminate the right of interested persons to request and obtain accountings and to challenge misconduct.
How to ask the court for an accounting — practical steps
- Confirm your status as an interested person (heir or beneficiary).
- Attempt an informal request. Ask the personal representative in writing for copies of inventories, receipts, bank statements, and a statement of transactions. Keep copies of your requests.
- If the fiduciary refuses or provides incomplete records, prepare a petition to the probate court asking the judge to order the personal representative to file an inventory or an accounting. Describe your interest and the relief you want (interim accounting, production of documents, inspection, or a final accounting).
- File the petition and serve it on the personal representative and other required parties. The court will schedule a hearing or enter an order for production.
- At the hearing, the court can order the account, compel document production, appoint a special auditor/accountant, or impose other remedies including surcharge (financial penalty), removal of the personal representative, or attorney’s fees in some cases.
What should an accounting show?
A proper accounting typically includes:
- Beginning balances (from the estate inventory)
- Receipts and income (sales proceeds, rents, bank interest, dividends, claim recoveries)
- Payments and expenses (debts paid, funeral costs, taxes, administration expenses, fiduciary fees if allowed)
- Distributions to beneficiaries
- Assets remaining in estate and their values
Remedies if the personal representative won’t account or has mismanaged assets
- Motion to compel accounting or production of documents
- Request for court appointment of a special accounting or independent auditor
- Pleading for surcharge (monetary recovery) if the representative misapplied or wasted estate property
- Petition for removal of the personal representative for cause
- Request for reasonable attorney’s fees and costs where statutes or equitable relief allow
Timing, evidence, and costs
Courts expect claims to be timely and supported by evidence. Bring or demand bank records, cancelled checks, deposit slips, contracts, bills, receipts, and correspondence. Be prepared for litigation costs: requiring the court to compel an accounting can generate attorney’s fees and court costs. In some situations, the court can order the estate to pay necessary fees for an interested person if the fiduciary’s conduct warrants it.
Helpful hints
- Start with a written request to the personal representative. Courts favor parties who try to resolve disputes before filing motions.
- Gather any documentation you have (copies of the will, prior distributions, communications, receipts).
- Confirm whether the estate is independently administered. That can affect how much routine court supervision occurs and the timing of accountings.
- Ask the clerk for local probate rules and forms. Illinois county courts may have form petitions and local procedures for compelling accountings.
- Be specific in your petition: list what records you want and the timeframe (e.g., all transactions from date of death to present).
- Consider mediation or settlement talks if the dispute is mainly about fees or specific disbursements; courts often encourage resolving accounting disputes without a full trial.
- If the numbers don’t add up, ask the judge to appoint a professional accountant or auditor to review complex financial transactions.
- Act promptly. Delays can make evidence harder to obtain and may limit certain remedies.
Where to find more information
Look at the Illinois Probate Act for statutory rules on fiduciary duties and probate procedure: 755 ILCS 5 — Illinois Probate Act. For practical court forms and local filing rules, visit your county circuit court’s website or the Illinois Courts site at illinoiscourts.gov.
If you need help preparing a petition or evaluating an accounting, contact a licensed Illinois probate attorney. They can review your documents, calculate any potential surcharge claims, and represent you at hearings.