Contesting an Estate Accounting in Massachusetts: Options After an Accounting Was Approved

Disclaimer: This is general information, not legal advice. I am not a lawyer. For advice about your specific situation, consult a Massachusetts probate attorney.

If an estate accounting was approved more than a year ago in Massachusetts, you still may have options to challenge it—but the available paths, burdens, and timelines depend on the facts. Massachusetts probate courts allow interested persons to ask the court to reopen an administration, to surcharge (hold accountable) a personal representative or trustee, or to seek other relief when there is fraud, mistake, newly discovered assets, or breach of fiduciary duty. Acting quickly is important because some claims have time limits and courts give higher weight to final orders.

How to evaluate whether you can challenge an approved accounting

1. Determine what the court actually ordered. Get certified copies of the accounting, the court order approving it, and any final decree. Was there a formal adjudication or only an informal admission? A formal adjudication that entered a final judgment may be harder to upset than an informal settlement or an accounting that the judge flagged for later review.
2. Identify your status as an “interested person.” In Massachusetts an “interested person” (heir, creditor, beneficiary, legatee) has standing to ask the Probate and Family Court to review estate administration. If you are a beneficiary or potential creditor, you likely qualify to file a petition.
3. Look for grounds that courts accept after final approval. Typical grounds include: fraud or intentional concealment of assets; material mistake in the accounting; discovery of significant new assets or evidence that could not reasonably have been found earlier; clear breaches of fiduciary duty (self-dealing, waste, unexplained distributions); or other equitable reasons sufficient to reopen a final order.
4. Check whether statutory or equitable time limits apply. Some claims against a personal representative or trustee are subject to statutory limitations or equitable defenses like laches. Even when a strict statute of limitations has passed, courts may reopen matters for fraud or newly discovered evidence. Because the time window for appeals or certain claims can be short, consult an attorney promptly.

Typical procedural steps to challenge an approved accounting in Massachusetts

1. Gather court records and documentation. Obtain the estate file from the Probate and Family Court where the estate was administered. Review the accounting, any petitions for allowance, audit minutes, final decrees, and notices served. You can use Mass.gov resources to find the correct Probate Court: https://www.mass.gov/orgs/probate-and-family-court.
2. Consult a probate attorney. A Massachusetts probate attorney can evaluate whether you have a timely and viable claim (for surcharge, removal, rescission of approval, reopening for newly discovered assets, etc.). If you cannot retain counsel immediately, many courts offer limited self-help resources: https://www.mass.gov/guides/probate-and-family-court-self-help.
3. File the appropriate petition or motion. Possible filings include a petition to reopen the estate, a petition for audit or for allowance of a new accounting, a complaint to surcharge the fiduciary, or a petition to remove the personal representative or trustee. The petition must state the factual grounds and the relief requested, and you must serve all interested parties according to court rules.
4. Support the petition with proof. Present documents, affidavits, or sworn testimony that demonstrate fraud, concealment, mistake, or newly discovered assets. Courts require persuasive evidence for reopening an order long after approval.
5. Attend hearings and be prepared for defenses. The fiduciary and other interested persons can oppose the petition and may argue finality, laches (unreasonable delay), or that the claim is time-barred. The court will weigh the seriousness of the alleged misconduct, the delay, prejudice to the fiduciary, and the public interest in finality.
6. Possible outcomes. If the court finds sufficient grounds, it can order a new or supplemental accounting, surcharge the fiduciary for losses, remove the fiduciary, order restitution, or impose other equitable relief. If the court denies relief, you may have a limited right to appeal—appeal deadlines are short, so consult counsel promptly.

Relevant Massachusetts legal resources

• Massachusetts General Laws, Chapter 190B (Probate Code): https://malegislature.gov/Laws/GeneralLaws/PartIII/TitleII/Chapter190B
• Massachusetts Probate and Family Court (court locations, forms, procedures): https://www.mass.gov/orgs/probate-and-family-court
• Self-help materials for probate matters on Mass.gov: https://www.mass.gov/guides/probate-and-family-court-self-help

When contesting later is less likely to succeed

Challenges are less likely to succeed when:

• The accounting was formally adjudicated and the decision became final long ago with no evidence of fraud or new assets.
• The claimant sat on their rights for an unreasonable time and the delay prejudiced other parties (laches).
• The facts alleged are speculative or lack documentary support.

Next practical steps

1. Order the estate file from the Probate and Family Court clerk.
2. Write down precisely what you believe is wrong (missing assets, unexplained payments, evidence of concealment) and collect any documents or communications that support that belief.
3. Contact a Massachusetts probate attorney quickly to review timelines and remedies specific to your facts.