Detailed Answer
Short answer: Yes. Under New Hampshire probate practice, an interested person (typically a beneficiary or creditor) can ask the probate court to require the personal representative (executor or administrator) to provide a full accounting of estate assets, transactions, receipts and disbursements. If the personal representative refuses or the accounting appears incomplete or incorrect, you can file a petition with the probate court asking the court to order a formal accounting, review the records, and, if appropriate, impose remedies such as surcharge, removal, or other relief.
This answer explains how that process works in New Hampshire, what you can expect, and practical steps to prepare.
Who may demand an accounting?
“Interested persons” generally include beneficiaries named in the will, heirs at law if there is no will, and creditors with a proper claim. If you received notice of probate proceedings or you are otherwise shown to have an interest in the estate, you can ask the court for accounting and related relief.
What does an accounting show?
An accounting (sometimes called a fiduciary account, inventory and account, or account and report) typically lists:
- Assets on hand at the decedent’s death and any subsequent receipts (bank accounts, investments, real property, personal property).
- Income received by the estate (rent, dividends, sale proceeds).
- Payments made on estate obligations (bills, funeral expenses, taxes, creditors).
- Fees paid to the personal representative and any professionals (attorneys, appraisers).
- Distributions made to beneficiaries and the balance remaining.
When are accountings provided?
New Hampshire practice commonly requires an initial inventory and, if the estate is administered over time, periodic or final accounts submitted to the probate court before distribution and closing. Many personal representatives provide an informal accounting to beneficiaries during administration. If they do not, you may request one informally and, if necessary, file a formal petition.
How to request an accounting — steps to follow
- Ask informally in writing. Send a polite written request to the personal representative asking for a copy of the inventory and any accountings, and set a reasonable deadline (for example, 14–21 days).
- Review what you receive. Look for dates, supporting receipts, bank statements, and explanations for major transactions.
- If the response is incomplete or absent, file a petition with the probate court. In your petition ask the court to order the fiduciary to file a full accounting and to schedule a hearing. Provide a clear description of your interest in the estate and the relief you seek.
- At the hearing, the court can order the personal representative to produce records, submit a formal accounting under oath, and answer questions. The court may permit inspection of original documents or require supporting exhibits (bank statements, canceled checks, bills).
- If the accounting shows mismanagement, the court has authority to impose remedies including surcharge (financial liability for losses), removal of the fiduciary, or other equitable relief.
What evidence and records help your request?
Useful documents include the will (if any), letters testamentary or of administration, inventory, bank statements for estate accounts, cancelled checks, tax returns, bills and receipts, contracts for sale of estate property, and any prior correspondence about distributions.
Timing and deadlines
There are practical timing considerations. If the estate is near final distribution, the court may prefer a final accounting. If distributions are already made, you may still petition the court — but you should act promptly because delay can complicate recovery of funds and raise defenses like laches. If you are a creditor, different notice and claim deadlines apply; act quickly to protect claims.
What remedies can the court provide?
- Order the fiduciary to provide a sworn accounting and supporting documentation.
- Assess fees or surcharge the fiduciary for losses caused by mismanagement or improper distributions.
- Remove and replace a fiduciary for cause.
- Delay or unwind distributions if the accounting shows errors.
Relevant New Hampshire authority
New Hampshire statutes and probate rules govern estate administration, inventories, and fiduciary duties. For statutory text and specific procedural rules, consult the New Hampshire Revised Statutes and the Probate Court pages:
Those resources will help you find the exact statute or rule that applies to your situation (for example, provisions on inventories, accounts, and the duties of personal representatives). If you want help locating a particular RSA section or probate rule that speaks to accountings, you can ask the court clerk or consult an attorney familiar with New Hampshire probate practice.
Short hypothetical example
Suppose a decedent left a will naming a personal representative who sold a rental property and paid creditors but did not provide an inventory or a statement to beneficiaries. A beneficiary who wants to know how sale proceeds were handled should first send a written request for an accounting. If the PR does not respond or the documents are incomplete, the beneficiary can file a petition in probate court asking the judge to order a full accounting and to review bank statements and sales records. If the accounting shows that the PR paid personal expenses from estate funds, the court can require repayment and may remove the PR.
When to consult an attorney
If the accounting involves complex assets (business interests, closely held property, unresolved creditor claims), allegations of wrongdoing, or large sums, consult a probate attorney. An attorney can help draft the petition, obtain subpoenas for records, and present evidence at court hearings. If your goal is simply clarification, an attorney can often obtain the information quickly through a demand letter before filing in court.
Disclaimer: This information explains general principles of New Hampshire probate practice and is not legal advice. It does not create an attorney-client relationship. For advice about a specific situation, contact a licensed New Hampshire probate attorney or the local probate court.
Helpful Hints
- Put your initial request in writing and keep a copy. A written request creates a record if you later go to court.
- Ask for specific documents: inventory, bank statements for estate accounts, cancelled checks, sale contracts, and receipts for large disbursements.
- Be precise about your interest: identify the will provision or your status as an heir or creditor.
- Contact the probate court clerk for procedural requirements and local forms. Clerks can usually tell you how to file a petition for accounting.
- Act promptly. Delays can reduce your remedies and complicate recovery of misapplied funds.
- Keep copies of all communications and any records you already have from the decedent (tax returns, bank records, deeds).
- If the estate involves out-of-state assets, taxes, or business disputes, consider hiring counsel with probate and tax experience.
- If the personal representative is cooperating, a mediated meeting or an informal accounting may resolve questions faster and less expensively than court action.