Short answer

Challenging an approved estate accounting more than a year later is difficult but sometimes possible. Kentucky law and court rules limit the time to object or appeal routine probate orders, but courts can reopen or set aside probate orders in certain narrow situations — for example, fraud, forgery, lack of jurisdiction, newly discovered evidence, or clerical mistake. Other remedies (for example, a civil suit for breach of fiduciary duty) may have their own statute of limitations that could allow a later claim.

Detailed answer — steps, legal bases, and how Kentucky procedure typically works

1. Confirm what was approved and when

Find the court entry (the actual probate order or decree) that approved the accounting. Note the entry date. Many procedural deadlines run from the date the clerk or judge entered the order into the record, not from the date you saw it. If you do not have copies, request the probate file from the county clerk or the circuit court clerk where the estate was handled.

2. Identify whether the approval was a final settlement or an interim accounting

Interim accountings and final settlements carry different consequences. A final settlement that results in discharge of the personal representative or fiduciary typically makes later challenges harder. If the settlement was interim, you may have clearer grounds to seek adjustment at a later accounting.

3. Common legal grounds to reopen or challenge an approved accounting

• Fraud, forgery, or intentional concealment of assets or transactions by the fiduciary.
• Newly discovered evidence that could not reasonably have been discovered earlier and that would likely change the court’s decision.
• Clerical errors in the accounting or in the court’s decree (mathematical errors, incorrect identity of parties, or mistaken entries).
• Failure to provide required statutory notice to interested parties (if proper notice was not given, a later challenge may be more viable).
• Lack of jurisdiction — for example, if the probate court lacked authority over the estate or the parties at the time the order was entered.
• Breach of fiduciary duty by the personal representative — separate civil claims may be available even after probate approval.

4. Potential procedural tools in Kentucky

Which remedy fits depends on facts and timing:

• Motion to set aside or vacate the order: If the underlying probate proceeding is treated as a civil matter, a party sometimes seeks relief under the Kentucky civil rules that permit setting aside judgments for reasons such as fraud, mistake, or newly discovered evidence. These motions often require prompt action once the problem is discovered.
• Civil action for breach of fiduciary duty or conversion: Even after a probate order is entered, beneficiaries or creditors may be able to sue a fiduciary in civil court for misconduct. These claims may be governed by statutes of limitation that start at the time of discovery of the wrongdoing rather than the date of the probate order.
• Petition to reopen the estate or to surcharge the fiduciary: You can ask the probate court to reopen the estate if assets were omitted, accounting was inaccurate, or the fiduciary breached duties; the court has equitable powers to correct administration errors in certain circumstances.
• Appeal: For many probate orders there is a short appellate window. If that window has passed, an appeal is typically no longer available.

5. Timing and statutes of limitation — what to expect

Deadlines differ by remedy:

• Appeals and direct objections to an accounting usually have relatively short deadlines (often measured in days or weeks after entry/notice).
• Motions to vacate or set aside a court order for fraud or newly discovered evidence typically must be brought promptly after discovery; some grounds may be subject to a one‑year “reasonable time” requirement under rule-based relief, though equitable relief can sometimes be sought later if facts justify it.
• Civil claims against a fiduciary (breach of fiduciary duty, conversion, fraud) are subject to Kentucky statutes of limitation. Those statutes can vary (for example, different limitations apply to torts, written contracts, and fraud), and some start to run when the plaintiff discovers the cause of action — the “discovery rule.”

Because deadlines are complex and can differ based on the exact claim and discovery timeline, you should confirm the applicable statute of limitations and procedural rules immediately. The Kentucky Revised Statutes and Kentucky court rules explain timing and procedure; the Kentucky Court of Justice site also provides probate information and local forms. (See the links in the Helpful Hints below.)

6. Practical next steps

1. Obtain certified copies of the probate order, the approved accounting, and the probate docket sheet from the county clerk or circuit court clerk.
2. Collect evidence of the alleged problem (bank statements, cancelled checks, correspondence, appraisals, asset lists, tax returns, and any communications with the personal representative).
3. Note when you first discovered the issue — the discovery date can control limitation periods.
4. Contact a Kentucky probate or trusts & estates attorney promptly. Many attorneys offer a short review to evaluate whether you have grounds to reopen the accounting or to sue the fiduciary.
5. If you believe fraud or theft occurred, consider whether a criminal referral is appropriate. Criminal prosecution does not substitute for a civil claim, but it can support efforts to recover assets.

7. Likely outcomes

If you prove fraud, lack of notice, jurisdictional defects, or newly discovered material evidence, a court may set aside the approval, order a new accounting, surcharge the fiduciary (require repayment of misapplied funds), or reopen the estate. If the only problem is an accounting discrepancy without bad faith, courts sometimes order an amended accounting or allow a civil recovery against the fiduciary.

8. Where to find official Kentucky resources and rules

General places to check statutory and procedural authority:

• Kentucky Revised Statutes (statutes search and chapters): https://apps.legislature.ky.gov/statutes/
• Kentucky Court of Justice — probate, rules, and forms: https://kycourts.gov/ (use the Forms & Rules sections for probate procedure and the Kentucky Rules of Civil Procedure)
• Kentucky Rules of Civil Procedure (for motions to set aside/civil relief procedures): see Rules on the Kentucky Court of Justice website under Rules: https://kycourts.gov/

Because the precise statute or rule to rely on depends on the facts, an attorney can point to the exact KRS provisions and court rules that apply to your situation.

Helpful Hints

• Act quickly after you discover a problem — many remedies require prompt action even if you are outside the initial objection window.
• Document discovery carefully: note dates you first learned of the accounting, when you asked for records, and any responses from the personal representative.
• Get certified court documents — a certified copy of the probate order and docket entries is essential evidence for any later motion or lawsuit.
• Preserve original financial documents (checks, bank statements, correspondence). Photocopies may be accepted later but originals strengthen a claim of wrongdoing.
• Ask whether the fiduciary has insurance or a bond. Some personal representatives are bonded; recovery may be available through the bond if there was theft or misappropriation.
• Talk to a Kentucky probate attorney before filing anything in court — filing the wrong claim or missing a deadline can forfeit your rights.
• If you suspect criminal conduct, consider contacting local law enforcement or the county attorney while you also pursue civil remedies.