How to Ask the Court to Require an Accounting of an Estate During Probate in Pennsylvania
Disclaimer: This article provides general information about Pennsylvania probate practice. It is not legal advice. Consult a licensed Pennsylvania attorney to get advice about your specific situation.
Detailed answer — can you ask the court for an accounting?
Yes. In Pennsylvania you can ask the court to require the personal representative (executor or administrator) to provide a full accounting of the estate’s assets, receipts, disbursements, and distributions. Probate in Pennsylvania is supervised by the local Orphans’ Court (or the court exercising Orphans’ Court functions), and that court has authority to require fiduciaries to file accounts, produce records, and explain the administration of the estate.
What an “accounting” means
An accounting in probate is a formal or informal report that shows what the fiduciary received for the estate (receipts), how estate funds were spent (disbursements), what assets remain, and how and to whom distributions were made or will be made. A proper accounting may also include an inventory and appraisement of estate property, bank statements, bills paid, tax filings, and any transactions the fiduciary authorized or conducted on the estate’s behalf.
Who may request an accounting?
- Heirs and beneficiaries named in the will (or statutory heirs if there is no will).
- Creditors with valid claims.
- Other interested parties who can show a legitimate interest in the estate.
How to get an accounting — practical steps
- Start informally. Ask the personal representative in writing for the records you need: inventory, bank statements, a list of receipts and disbursements, and any proposed distribution plan. Keep a copy of your request.
- If the fiduciary refuses or ignores you, petition the court. File a petition in the Orphans’ Court (or the court handling probate) asking the court to compel the fiduciary to file a formal account or to produce specific records. Many courts will issue a citation or order requiring the fiduciary to file the account and to appear before the court.
- Review the filed account and object if necessary. When the fiduciary files a formal account with the court, interested persons usually have a time frame to review and file exceptions (objections) to the account. If you believe items are missing, wrong, or represent self-dealing, you can file exceptions and ask for a hearing.
- Use court powers to get documents. The court can require production of records, subpoena third-party records (like bank statements), appoint a viewer or auditor, and ultimately order relief if it finds misconduct or mistakes.
What the court can order
The court can compel a full accounting, require the fiduciary to turn over estate property, surcharge (hold the fiduciary personally liable for losses caused by wrongful acts or negligence), remove and replace the fiduciary, order restitution, and award costs or fees if appropriate. The court’s powers are designed to protect beneficiaries and creditors and to ensure proper estate administration.
Where Pennsylvania law discusses these issues
Probate, fiduciary duties, and estate accounting rules are part of Pennsylvania’s Decedents, Estates and Fiduciaries statutes (Title 20). You can review Title 20 of the Pennsylvania Consolidated Statutes for provisions about fiduciary duties, inventories, and the general framework for estate administration here: 20 Pa.C.S. (Decedents, Estates and Fiduciaries). For practical information about Orphans’ Court roles and local procedures, see the Pennsylvania Courts resource on probate and Orphans’ Court matters: Pennsylvania Courts — Probate and Orphans’ Courts.
Timing and deadlines
Procedures and deadlines for filing accountings and for filing exceptions vary by county and by the specific court order. The court typically sets deadlines for filing a formal account and for filing exceptions after an account is filed. Because local rules and procedural timeframes differ, verify deadlines with the clerk of the Orphans’ Court or consult a probate attorney promptly.
When to consider hiring an attorney
Consider hiring a lawyer if the fiduciary refuses to cooperate, if you suspect misconduct (self-dealing, hidden transactions, unexplained distributions), if the estate involves substantial assets or complex transactions, or if you need to file exceptions or pursue removal or surcharge. An attorney can prepare the petition, handle court filings, take discovery (subpoenas), and argue exceptions at hearing.
Helpful hints
- Identify your status: beneficiary, heir, or creditor—courts treat your rights differently depending on your status.
- Keep written records of every request you make to the personal representative. Courts will want proof of attempts to resolve matters informally.
- Request specific documents: inventory, appraisement, bank records, cancelled checks, receipts, bills paid, tax returns, and a proposed distribution schedule.
- Act quickly. Probate timelines and local court rules may limit when you can object or demand relief.
- Expect costs. Forcing a formal accounting can increase estate administration costs. The court may allocate costs or fees depending on the outcome.
- Be precise in objections. If you file exceptions to an account, explain why a transaction is improper and propose the remedy (surcharge, reconveyance, removal, etc.).
- Use court tools. Courts can subpoena records, appoint auditors, and require fiduciaries to explain transactions under oath.
- Consult local court rules. Orphans’ Court practice varies by county. The clerk or local rules can tell you how to format petitions and how hearings are scheduled.
If you want help preparing an initial written request to the fiduciary or a petition to the court, consult a Pennsylvania probate attorney who can review your facts and local rules and advise you on next steps.