Executor Refuses to Provide an Accounting? Florida Options

If an executor refuses to provide an accounting, a beneficiary may have options under Florida law. Those options can include a written request, a petition asking the probate court to order an accounting, and, in some cases, a petition for removal. What happens next depends on the governing will or trust, applicable Florida law and the facts of each case.

What an accounting is and when a personal representative must give one

An accounting is a written report of money and property. It shows what came into an estate, what went out, what assets remain and what was distributed. Whether one is owed, and when, depends on the will, the estate’s supervision status, applicable Florida law and the facts of each case.

In Florida, the person who manages an estate is called the personal representative. Florida law uses this term, and how it applies depends on the governing instrument and applicable law. Many readers still say executor, so this page uses that word only as a reader’s term.

A personal representative is a fiduciary. Under Fla. Stat. § 733.602, the personal representative must observe the standards of care that apply to trustees. The precise scope of those duties depends on the will and applicable Florida law.

Record keeping often begins with the inventory. Unless an inventory was already filed, a personal representative must file a verified inventory with estimated fair market values as of the date of death, as stated in Fla. Stat. § 733.604. That inventory gives a beneficiary a starting point for checking later records.

Why a refusal or long silence can matter

A refusal or long silence can matter, but it does not automatically mean a breach of duty. Silence can take several forms. A personal representative may ignore written requests, send vague updates, provide partial records or say that no accounting will be given.

Some delays have explanations. A personal representative may point to pending claims, tax filings or open questions about estate assets. Whether those reasons justify the timing depends on the will, applicable Florida law and the facts of each case.

Florida law makes a personal representative liable to interested persons for damage or loss resulting from a breach of fiduciary duty. Under Fla. Stat. § 733.609, that duty is the same as the duty of a trustee of an express trust. Whether a breach occurred depends on the governing instrument, applicable law and the facts.

Keep a simple log. Write down each request, the date, how you sent it and any response. A clear record helps an attorney review the facts.

Informal steps an interested person may take first

Start with a clear written request that lists the records you want. Name items such as statements, receipts, distribution records and the inventory. Set a reasonable response date, and keep a copy with proof of delivery.

Florida law gives some beneficiaries specific requests. On written request, a beneficiary may receive a written explanation of how an inventory value was determined, or a copy of any appraisal. Under Fla. Stat. § 733.604, the scope depends on the beneficiary’s category. A residuary beneficiary or heir in an intestate estate may receive information on all inventoried assets. Other beneficiaries receive information on assets distributed or proposed for distribution to them.

A lawyer may prepare a written demand for you. That letter can state what you asked for and set a deadline. A response is not assured. Informal steps may or may not resolve the issue, and the result depends on the instrument, the law and the facts.

A request does not waive your rights. The same statute says neither a request nor a failure to request affects a beneficiary’s rights in later proceedings.

Court options when an accounting is still refused

Whether that option is available, and how it works, depends on Florida law and the court file.

Under Fla. Prob. R. 5.150, when a personal representative fails to file a required accounting, the court may act on its own motion or on an interested person’s petition. The rule says the court shall order the accounting filed within 15 days from service of the order, or the personal representative must show cause why not. For an accounting not required by statute or rule, the court may set a specified time.

A petition is filed in the probate proceeding. Notice and hearing requirements apply, and those details depend on the rules and the court. The Florida Courts website offers general information about the state court system.

No one can predict how a judge will rule. The response depends on the record, the facts and the judge’s decision.

Possible consequences for a personal representative who does not account

Possible consequences include a court order to account, a claim for resulting losses, removal or an award of costs. Each depends on applicable law and the facts of each case.

Florida lists several causes for removal. Under Fla. Stat. § 733.504, and depending on the governing instrument, applicable Florida law and the facts of each case, a personal representative may be removed and the letters revoked for causes that include failure to comply with a court order (unless the order has been superseded on appeal), failure to account for the sale of property or to produce and exhibit estate assets when so required, wasting or maladministration of the estate, and failure to give bond or security for any purpose. Under Fla. Stat. § 733.506, an interested person may petition for removal. Under section 733.508, Florida Statutes, removal does not by itself exonerate a removed personal representative or that personal representative’s surety from liability; whether any liability actually exists turns on applicable Florida law and the facts of each case.

Costs and fees may also come up. How that applies depends on the outcome and the facts.

Personal liability has limits. Under Fla. Stat. § 733.619, a personal representative is individually liable for estate obligations or torts in administration only if personally at fault.

Trust Counsel’s attorneys can serve individually as trustee or personal representative. The firm advises and represents trustees, personal representatives and beneficiaries. The firm itself does not serve as a fiduciary.

When a trustee, not a personal representative, has not provided an accounting

A trustee’s duty to account comes from the trust instrument and Florida’s trust code. Estate rules and trust rules can differ, so the answer depends on which one applies.

Under Fla. Stat. § 736.08135, a trust accounting must be a reasonably understandable report. It begins with a statement identifying the trust, the trustee and the period covered. Where feasible, it shows trust assets at both acquisition or carrying value and estimated current value. A final accounting must include a plan of distribution for any undistributed assets.

A beneficiary’s right to trust information depends on the trust’s terms, applicable Florida law and the facts. An estate beneficiary’s rights can be different. Each situation needs its own review.

For related questions about trust matters, see the trust litigation attorney page.

What to gather before discussing your situation with an attorney

Gather the will or trust, any letters of administration or trust certificate, and every written request. Add any statements, distributions you received, and dates of calls, emails and letters.

Note whether an inventory was filed with the clerk. Under Fla. Stat. § 733.604, inventories filed with the clerk may be confidential and exempt from public-records disclosure, depending on applicable law and the facts of each case. An interested person may inspect them. Others may do so by court order upon a showing of good cause. How this applies depends on applicable law and your file.

A timeline helps. List each request, response, silence and distribution in order. A timeline helps an attorney see the sequence, but it does not decide the result.

Frequently asked questions

Talk with a Coral Gables trust and estates attorney about your situation

If you are waiting on answers about a parent’s estate or trust, and you did not choose this role, you do not have to sort out the law alone. Leslie V. Marenco is the lawyer responsible for this page. Trust Counsel, PL’s only office is in Coral Gables, Florida.

Trust Counsel, PL offers a free first consultation, which is confidential and carries no obligation to continue. Fees are agreed between client and attorney according to the scope of work. To discuss your situation, call (305) 707-7126 or schedule online.