Florida Probate Rule 5.345
RULE 5.345. ACCOUNTINGS OTHER THAN PERSONAL
REPRESENTATIVES’ FINAL ACCOUNTINGS
(a) Applicability and Accounting Periods. This rule applies
to the interim accounting of any fiduciary of a probate estate, the
accounting of a personal representative who has resigned or been
removed, and the accounting of a curator upon the appointment of
a successor fiduciary. The fiduciary may elect to file an interim
accounting at any time, or the court may require an interim or
supplemental accounting. The ending date of the accounting period
for any accounting to which this rule applies shall be as follows:
(1) For an interim accounting, any date selected by the
fiduciary, including a fiscal or calendar year, or as may be
determined by the court.
(2) For the accounting of a personal representative who
has resigned or has been removed, the date the personal
representative’s letters are revoked.
(3) For a curator who has been replaced by a successor
fiduciary, the date of appointment of the successor fiduciary.
(b) Notice of Filing. Notice of filing and a copy of any
accounting to which this rule applies shall be served on all
interested persons. The notice shall state that objections to the
accounting must be filed within 30 days from the date of service of
notice.
(c) Objection. Any interested person may file an objection to
any accounting to which this rule applies within 30 days from the
date of service of notice on that person. Any objection not filed
within 30 days from the date of service shall be deemed abandoned.
An objection shall be in writing and shall state with particularity
the item or items to which the objection is directed and the grounds
upon which the objection is based.
(d) Service of Objections. The objecting party shall serve a
copy of the objection on the fiduciary filing the accounting and
other interested persons.
(e) Disposition of Objections and Approval of
Accountings. The court shall sustain or overrule any objection filed
as provided in this rule. If no objection is filed, any accounting to
which this rule applies shall be deemed approved 30 days from the
date of service of the accounting on interested persons.
(f) Substantiating Documents. On reasonable written
request, the fiduciary shall permit an interested person to examine
documents substantiating items in any accounting to which this
rule applies.
(g) Supplemental Accountings. The court, on its own
motion or on that of any interested person, may require a fiduciary
who has been replaced by a successor fiduciary to file a
supplemental accounting, the beginning date of which shall be the
ending date of the accounting as specified in subdivision (a) of this
rule and the ending date of which is the date of delivery of all of the
estate’s property to the successor fiduciary, or such other date as
the court may order.
(h) Verification. All accountings shall be verified by the
fiduciary filing the accounting.
Committee Notes
The personal representative is required to file a final
accounting when administration is complete, unless filing is waived
by interested persons. Additionally, a fiduciary of a probate estate
may elect, but is not required, to file interim accountings at any
time. An accounting is required for resigning or removed fiduciaries.
The filing, notice, objection, and approval procedure is similar to
that for final accounts.
Rule History
1977 Revision: Change in (a) to authorize selection of fiscal
year.
1980 Revision: Change in (d) of prior rule to require the notice
to state that the basis for an objection is necessary. Change in (e) of
prior rule to require any person filing an objection to set forth the
basis of such objection.
1984 Revision: Extensive changes. Committee notes revised.
1988 Revision: Citation form change in committee notes.
1992 Revision: Editorial change. Committee notes revised.
Citation form changes in committee notes.
2002 Revision: Implements procedures for interim accountings
and accountings by resigning or removed fiduciaries. Committee
notes revised.
2003 Revision: Committee notes revised.
2005 Revision: Verification requirement added as new (h).
Committee notes revised.
2016 Revision: Subdivision (f) revised to substitute
“documents” for “papers.”
Statutory References
§ 733.3101, Fla. Stat. Personal representative not qualified.
§ 733.501, Fla. Stat. Curators.
§ 733.5035, Fla. Stat. Surrender of assets after resignation.
§ 733.5036, Fla. Stat. Accounting and discharge following
resignation.
§ 733.508, Fla. Stat. Accounting and discharge of removed
personal representatives upon removal.
§ 733.509, Fla. Stat. Surrender of assets upon removal.
ch. 738, Fla. Stat. Principal and income.
Rule References
Fla. Prob. R. 5.020 Pleadings; verification; motions.
Fla. Prob. R. 5.122 Curators.
Fla. Prob. R. 5.150 Order requiring accounting.
Fla. Prob. R. 5.330 Execution by personal representative.
Fla. Prob. R. 5.346 Fiduciary accounting.
Fla. Prob. R. 5.430 Resignation of personal representative.
Fla. Prob. R. 5.440 Proceedings for removal.
REPRESENTATIVES’ FINAL ACCOUNTINGS
(a) Applicability and Accounting Periods. This rule applies
to the interim accounting of any fiduciary of a probate estate, the
accounting of a personal representative who has resigned or been
removed, and the accounting of a curator upon the appointment of
a successor fiduciary. The fiduciary may elect to file an interim
accounting at any time, or the court may require an interim or
supplemental accounting. The ending date of the accounting period
for any accounting to which this rule applies shall be as follows:
(1) For an interim accounting, any date selected by the
fiduciary, including a fiscal or calendar year, or as may be
determined by the court.
(2) For the accounting of a personal representative who
has resigned or has been removed, the date the personal
representative’s letters are revoked.
(3) For a curator who has been replaced by a successor
fiduciary, the date of appointment of the successor fiduciary.
(b) Notice of Filing. Notice of filing and a copy of any
accounting to which this rule applies shall be served on all
interested persons. The notice shall state that objections to the
accounting must be filed within 30 days from the date of service of
notice.
(c) Objection. Any interested person may file an objection to
any accounting to which this rule applies within 30 days from the
date of service of notice on that person. Any objection not filed
within 30 days from the date of service shall be deemed abandoned.
An objection shall be in writing and shall state with particularity
the item or items to which the objection is directed and the grounds
upon which the objection is based.
(d) Service of Objections. The objecting party shall serve a
copy of the objection on the fiduciary filing the accounting and
other interested persons.
(e) Disposition of Objections and Approval of
Accountings. The court shall sustain or overrule any objection filed
as provided in this rule. If no objection is filed, any accounting to
which this rule applies shall be deemed approved 30 days from the
date of service of the accounting on interested persons.
(f) Substantiating Documents. On reasonable written
request, the fiduciary shall permit an interested person to examine
documents substantiating items in any accounting to which this
rule applies.
(g) Supplemental Accountings. The court, on its own
motion or on that of any interested person, may require a fiduciary
who has been replaced by a successor fiduciary to file a
supplemental accounting, the beginning date of which shall be the
ending date of the accounting as specified in subdivision (a) of this
rule and the ending date of which is the date of delivery of all of the
estate’s property to the successor fiduciary, or such other date as
the court may order.
(h) Verification. All accountings shall be verified by the
fiduciary filing the accounting.
Committee Notes
The personal representative is required to file a final
accounting when administration is complete, unless filing is waived
by interested persons. Additionally, a fiduciary of a probate estate
may elect, but is not required, to file interim accountings at any
time. An accounting is required for resigning or removed fiduciaries.
The filing, notice, objection, and approval procedure is similar to
that for final accounts.
Rule History
1977 Revision: Change in (a) to authorize selection of fiscal
year.
1980 Revision: Change in (d) of prior rule to require the notice
to state that the basis for an objection is necessary. Change in (e) of
prior rule to require any person filing an objection to set forth the
basis of such objection.
1984 Revision: Extensive changes. Committee notes revised.
1988 Revision: Citation form change in committee notes.
1992 Revision: Editorial change. Committee notes revised.
Citation form changes in committee notes.
2002 Revision: Implements procedures for interim accountings
and accountings by resigning or removed fiduciaries. Committee
notes revised.
2003 Revision: Committee notes revised.
2005 Revision: Verification requirement added as new (h).
Committee notes revised.
2016 Revision: Subdivision (f) revised to substitute
“documents” for “papers.”
Statutory References
§ 733.3101, Fla. Stat. Personal representative not qualified.
§ 733.501, Fla. Stat. Curators.
§ 733.5035, Fla. Stat. Surrender of assets after resignation.
§ 733.5036, Fla. Stat. Accounting and discharge following
resignation.
§ 733.508, Fla. Stat. Accounting and discharge of removed
personal representatives upon removal.
§ 733.509, Fla. Stat. Surrender of assets upon removal.
ch. 738, Fla. Stat. Principal and income.
Rule References
Fla. Prob. R. 5.020 Pleadings; verification; motions.
Fla. Prob. R. 5.122 Curators.
Fla. Prob. R. 5.150 Order requiring accounting.
Fla. Prob. R. 5.330 Execution by personal representative.
Fla. Prob. R. 5.346 Fiduciary accounting.
Fla. Prob. R. 5.430 Resignation of personal representative.
Fla. Prob. R. 5.440 Proceedings for removal.