What is an estate accounting and what does “approval” mean?

An estate accounting is a formal report prepared by a personal representative (executor or administrator) that shows all assets received, expenses paid, distributions made, and the current balance of the estate. The probate court (or the beneficiaries) reviews and may approve the accounting. Approval usually resolves routine disputes and lets the personal representative close the estate. Once the court accepts or confirms an accounting, the outcome generally becomes final unless someone successfully moves to reopen or challenge it.

Why contesting after a year is harder

Maryland probate practice emphasizes finality. Courts expect interested persons to raise objections early — often within the short statutory or procedural windows around when accountings are filed or noticed. After a long delay, the court will require a strong legal reason to disturb an approved accounting. Ordinary disagreements about valuation or judgment calls by the personal representative are usually not enough.

Common legal grounds to contest an accounting after the approval date

Although challenging a long‑finalized accounting is difficult, Maryland courts may allow relief if you can show one or more of these grounds:

• Fraud, concealment, or intentional misrepresentation — if the personal representative hid assets, documents, or transactions and the concealment prevented you from timely objecting.
• Lack of proper notice or lack of jurisdiction — if you never received required notice of the accounting or hearing and therefore had no reasonable opportunity to object.
• Newly discovered evidence — material facts or documents that could not have been found with reasonable diligence before the approval.
• Clear breach of fiduciary duty or accounting errors — e.g., substantial misapplication of estate funds, unauthorized self‑dealing, or gross negligence in handling estate assets.
• Clerical or procedural mistakes — ministerial errors that produce an unfair result and can be corrected without reopening all issues.

Practical steps to take now

1. Get the probate file and accounting documents. Visit the Register of Wills or probate clerk where the estate was administered and obtain the filed accounting, inventories, receipts, notices, the probate docket entries, and any court orders approving the accounting.
2. Check notice and service records. Confirm whether you received the statutorily required notice of the accounting or hearing. Lack of notice is a common basis to reopen matters.
3. Collect supporting evidence. Gather bank statements, title documents, emails, cancelled checks, appraisals, and any proof that suggests concealment, misrepresentation, or errors in the accounting.
4. Act promptly. Even when relief is available after a year, the court will expect you to act without unnecessary delay after discovering the problem.
5. Consult a Maryland probate attorney. A lawyer can evaluate your chances, prepare the required petition, identify the correct county probate court procedures, and represent you at hearings.

How courts typically handle late challenges

If you file a late challenge, the court will look at several factors: fairness to beneficiaries who relied on the approved accounting, prejudice to the personal representative, the explanation for the delay, and the strength of your evidence. Available remedies include:

• Reopening the probate to permit a new or corrected accounting.
• Surcharging the personal representative for losses or unauthorized distributions.
• Removing the personal representative for breach of duty.
• Ordering restitution or civil money damages against the personal representative.
• Limiting relief to a narrow correction when the error is clerical or limited in scope.

Courts avoid reopening purely to relitigate close accounting judgments after long delays, but they will do so to prevent fraud or to vindicate clear legal rights.

Filing the right petition in Maryland probate court

There is not a single universal form for every county. Typically you (or your attorney) will file a petition or motion in the same probate docket that handled the estate. The petition should:

• Identify the estate and the probate case number.
• State your relationship and why you are an interested person (heir, beneficiary, creditor).
• Explain why you seek relief (fraud, lack of notice, newly discovered evidence, breach of fiduciary duty, etc.).
• Attach evidence or explain how you will prove the facts at a hearing.
• Specify the relief you want (reopen accounting, surcharge, removal, etc.).
• Request a hearing and service of the petition on interested persons and the personal representative.

A local probate attorney will help tailor the petition to Maryland practice and the rules of the county Register of Wills or circuit court.

What to expect at a hearing

The court will consider whether you had a fair opportunity to object earlier and whether the equities favor reopening. Expect the personal representative to produce the original accounting, supporting source documents, and testimony explaining any challenged transactions. If the court finds fraud, concealment, or a significant breach, it can order remedial relief. If the court finds delay without good cause or only minor issues, it may deny relief and leave the approval in place.

Costs, timing, and practical considerations

• Reopening a closed estate or suing a personal representative can be time‑consuming and costly. Courts balance the costs against the likely benefit.
• If the estate is already distributed to third parties, recovery may be more difficult; you may need to join recipients and pursue equitable remedies.
• Even if you miss a procedural deadline, equity-based claims (fraud, concealment) sometimes survive statute‑of‑limitations defenses — but only with strong proof.
• Insurance (e.g., executor liability insurance) or estate assets sometimes fund claims against a personal representative. A lawyer can help identify potential sources of recovery.

Where to look for Maryland probate forms and local rules

General Maryland court resources and county probate offices are good starting points:

• Maryland Judiciary (court information and self‑help resources): https://www.mdcourts.gov
• Maryland Code (general access to state statutes): https://mdcode.maryland.gov/
• Your county Register of Wills or probate clerk (search via the Maryland Judiciary site for local contact info).

Helpful hints

• Do not rely on memory alone — get certified copies of the probate docket, accounting, and orders from the probate office.
• If you suspect fraud or concealment, preserve electronic records and bank statements immediately.
• Ask the probate office whether there are forms or local practice directions for petitions to reopen or to surcharge a personal representative.
• Be realistic about remedies: courts prefer narrow, proportional relief when possible.
• Consider mediation with the personal representative or other beneficiaries before or during litigation — it can cut costs and produce faster results.
• Talk to a probate lawyer early. Even if you ultimately cannot reopen the accounting, a lawyer can advise whether you have a viable cause of action and who must be named in any petition or lawsuit.