Key Takeaways

• To close a probate, the representative files a final accounting (or a court-approved waiver of it) plus a petition for final distribution.
• The accounting shows everything that came in, went out, and remains — reconciled back to the inventory.
• All beneficiaries can waive the formal accounting, which is common when they’re in agreement.
• After the court approves and the assets are distributed, the representative obtains receipts and is discharged.
• This is the final court-supervised step, and it’s where the representative’s work is formally signed off.

The Home Stretch of Probate

After the assets are gathered, creditors are handled, and debts and taxes are paid, a probate is ready to close. Closing isn’t automatic — the representative has to bring the estate back to the court, show what happened to everything, and ask for permission to distribute what’s left and end the case. This final stage has three pieces: the accounting, the petition for final distribution, and the discharge.

Done well, it’s a clean wrap-up that protects the representative and gets the beneficiaries paid. Done sloppily, it can stall, draw objections, or leave the representative exposed. It’s worth getting right.

The Final Accounting

The accounting is the representative’s financial report to the court and beneficiaries. It reconciles the whole administration: what the estate started with (the inventory value), what came in (income, sale proceeds, gains), what went out (debts, expenses, fees, losses), and what remains for distribution. Every dollar should be accounted for, tracing back to the original inventory and appraisal.

A proper accounting follows a required format, separating principal from income and showing supporting detail. It’s the document that proves the representative did the job honestly — which is exactly why it matters, and why errors or gaps invite scrutiny.

Waiving the Accounting

Here’s a practical point many people don’t realize: the formal accounting can be waived. When all the beneficiaries entitled to an accounting agree, they can sign a written waiver, and the representative can skip the full formal accounting in the petition for final distribution.

This is common in family estates where everyone trusts the representative and agrees on the outcome — it saves time and expense. But waiver is the beneficiaries’ choice, not the representative’s. And even with a waiver, the representative still has to petition for distribution and remains responsible for having administered the estate properly. A waiver of the accounting isn’t a waiver of the duty to have done things right.

Preparing to close an estate and unsure whether to do a full accounting or seek waivers? Bay Legal can help you choose the cleaner path and prepare the petition. For guidance on your specific situation, call (650) 668-8000 or schedule a consultation at baylegal.com/contact.

The Petition for Final Distribution

Alongside the accounting (or its waiver), the representative files a petition for final distribution. This asks the court to:

• Approve the accounting (or accept the waiver),
• Allow the statutory fees for the representative and attorney, plus any approved extraordinary fees,
• Authorize distribution of the remaining assets to the beneficiaries in the right shares, and
• Set the stage to close the estate.

The court sets a hearing, interested parties get notice, and if everything is in order the judge issues an order for final distribution — the green light to pay out the estate. This is also the point at which the representative’s and attorney’s fees are actually paid, from estate funds, after court approval. They aren’t paid earlier; they’re paid here, at the end. Our guide on who pays for probate and when covers that timing.

Distribution, Receipts, and Discharge

With the order in hand, the representative distributes the assets to the beneficiaries as the order directs. For each distribution, the representative obtains a receipt proving the beneficiary got their share. Those receipts are filed with the court.

Once distribution is complete and the receipts are filed, the representative petitions for discharge — the court’s formal release of the representative from their duties. Discharge is the true end of the case and of the representative’s personal exposure for the administration. Skipping it leaves the representative technically still on the hook, so it’s an important final step, not a formality to ignore.

Don’t stop at distribution — getting formally discharged is what closes your responsibility. Bay Legal can help you finish the case properly. For guidance on your specific situation, call (650) 668-8000 or schedule a consultation at baylegal.com/contact.

What Can Slow the Close

A few things commonly delay closing: an accounting that doesn’t reconcile, unresolved creditor claims or taxes, a beneficiary who objects to the accounting or the fees, missing receipts, or assets that turned out to be hard to value or sell. Most of these trace back to earlier steps — which is why careful administration throughout makes the close go smoothly. An estate that was well-run is usually easy to close; one that wasn’t is where problems surface.

How This Fits With the Rest of Probate

The final accounting and distribution is the last act of probate, reconciling back to the inventory and appraisal and resolving the creditor claims and fees that accrued along the way. It’s the culmination of the representative’s duties. For the full arc from start to finish, see our complete guide to California probate.

Frequently Asked Questions

What is a final accounting in probate?

It’s the representative’s financial report reconciling the entire administration — what the estate started with, what came in and went out, and what remains — filed with the petition for final distribution to close the estate.

Can the final accounting be waived in California?

Yes. If all beneficiaries entitled to an accounting agree in writing, the formal accounting can be waived. The representative still must petition for distribution and remains responsible for proper administration.

How does a California probate get closed?

The representative files the accounting (or a waiver) and a petition for final distribution, the court approves and orders distribution, the assets are paid out, receipts are filed, and the representative is discharged.

When are the executor and attorney fees paid?

At this stage. Statutory fees are paid from estate funds after the court approves them in the final distribution — not hourly along the way.

What is executor discharge?

It’s the court’s formal release of the representative from their duties after distribution is complete and receipts are filed. It marks the true end of the case and the representative’s responsibility.