Accounting for Estates

Part 8 of Division 7 of the Probate Code deals with accounts for the administration of estates of decedents in California. Chapter 1 contains general provisions.

Section 10900 requires an account to include both a financial statement and a report of administration. The statement of liabilities in the report of administration must include the three specified items of information.

Section 10901 provides that, on court order, or on request by an interested person filed with the clerk and a copy served on the personal representative, the personal representative is required to produce for inspection and audit by the court or interested person the documents specified in the order or request that support an account.

Section 10902 explains that, when a personal representative receives assets from the conservator of a deceased conservatee or the guardian of a deceased ward, the personal representative may incorporate by reference any accounting provided by the conservator or guardian for the decedent for the period subsequent to the date of death.