Last updated: October 2026
A California trustee must account at least once a year to current beneficiaries, and an executor must account to the probate court before an estate closes. If a trustee does not provide an account within 60 days after a written request, and none was given in the prior six months, a beneficiary can petition the probate court to compel one. Beneficiaries can also object to an account in writing or at the hearing. Bay Legal represents beneficiaries, trustees and executors in accounting disputes statewide.
Accounting: a fiduciary’s report of what came into and went out of a trust or estate over a period, including fees, agents hired and assets on hand.
What must a trustee’s account include?
Under Probate Code section 16063, an account must show:
- Receipts and disbursements of principal and income for the period
- Assets and liabilities at the end of the period
- The trustee’s compensation
- Agents the trustee hired, any relationship to the trustee, and what they were paid
- A statement that the beneficiary can petition the court to review the account
- A statement that breach-of-trust claims are barred three years after an account or report discloses them
An account filed for court approval must also follow the summary and schedule format in sections 1060 to 1064 and California Rules of Court, rule 7.901.
When does a trustee have to account?
A trustee must account at least annually, when the trust ends and when the trustee changes, to each beneficiary who is entitled to current distributions (section 16062). There are exceptions. No account is owed while the settlor can still revoke the trust, or when the beneficiary and the trustee are the same person (section 16069). A trust or a beneficiary can waive accounts in writing, but the court can still compel one if a material breach is reasonably likely (section 16064).
A settlor cannot waive the trustee’s separate duties to provide the trust terms and to answer reasonable requests for information (section 16068).
How do you get an accounting from a trustee?
- Ask in writing. Send the trustee a written request for an account and keep a copy.
- Wait 60 days. If no account arrives within 60 days, and none was provided in the prior six months, you can petition the court (section 17200(b)(7)).
- File the petition. It is filed in the probate department of the county where the trust is principally administered (section 17005), with at least 30 days’ notice to trustees and beneficiaries (section 17203).
- Court order. The court can order the account by a set date and make any other order needed (section 17206).
- Review and object. Once the account is filed, review it against bank statements and records, and object to anything unsupported.
How do you object to an account?
An interested person can object in writing at or before the hearing, or orally at the hearing (section 1043). If an objection is made orally, the court may decide it on the spot or continue the hearing for a written objection. In practice, file written objections before the hearing and check the county’s local rules for any earlier deadline. Common objections include unexplained disbursements, excessive fees, self-dealing, missing assets and failure to invest prudently.
How is an executor’s account different?
In a court-supervised estate, the executor files a final account when the estate is ready to close (section 10951). The court can order an account at any time and must order one on petition if more than a year has passed since letters were issued or since the last account (section 10950). The account includes a report of administration listing creditor claims (section 10900). Interested persons can request an inspection and audit of the supporting records (section 10901).
| Trust account | Estate (executor) account | |
|---|---|---|
| When required | At least annually, at termination and on a change of trustee (§ 16062) | At closing; earlier if the court orders or on petition after one year (§§ 10950, 10951) |
| Filed with the court? | Only if the trustee or a beneficiary asks the court to settle it | Yes |
| Waiver | By the trust or a beneficiary in writing; court can still compel on a likely material breach (§ 16064) | Only if every distributee waives or is satisfied; a final report with fees is still required (§ 10954) |
| Notice of hearing | 30 days (§ 17203) | 15 days (§§ 1220, 11000) |
| Fees for a bad-faith contest or opposition | § 17211 | § 11003 |
| Effect of approval | Conclusive on matters disclosed and passed on (case law) | Releases the executor for matters approved, except fraud or omission (§ 7250) |
For the rest of the estate process, see estate administration.
What happens after the court rules on an account?
If the account reveals a breach, the court can surcharge the trustee, reduce or deny compensation, or remove the trustee (section 16420). See trustee removal and breach of fiduciary duty.
Approval has lasting effect. An order settling an executor’s account releases the executor for matters it approves, unless it was obtained by fraud or by omitting a material fact (section 7250). An order settling a trustee’s account is conclusive as to matters it passed on (Lazzarone v. Bank of America (1986) 181 Cal.App.3d 581). An account that adequately discloses a claim also starts the three-year limitations period (section 16460). Object before the order becomes final.
Who pays the legal fees in an accounting dispute?
Each side usually pays its own fees (Code of Civil Procedure section 1021). The exception runs both ways. If a beneficiary contests an account without reasonable cause and in bad faith, the court may charge the fiduciary’s fees against that beneficiary’s share. If a trustee or executor opposes a valid contest without reasonable cause and in bad faith, the court may charge the beneficiary’s fees against the fiduciary (sections 17211 and 11003).
Bay Legal bills accounting disputes at an hourly rate and explains the arrangement in writing before work begins.
Frequently Asked Questions
Can a trust waive the trustee’s duty to account?
Partly. Under Probate Code section 16064, a trust instrument or a beneficiary in writing can waive accounts, but the court can still compel an account if it is reasonably likely that a material breach occurred. A settlor cannot waive the trustee’s duties to provide the trust terms and to answer reasonable requests for information under section 16068.
How often must a California trustee account?
At least once a year, when the trust ends and when the trustee changes, under Probate Code section 16062. The duty runs to beneficiaries entitled to current distributions. No account is owed while the settlor can still revoke the trust, or when the beneficiary and trustee are the same person. A beneficiary can also request one in writing.
What can I do if the trustee ignores my request for an accounting?
If the trustee does not provide an account within 60 days after your written request, and none was provided in the prior six months, you can petition the probate court under Probate Code section 17200 to compel one. The court can set a deadline for the account. Repeated failure to account can also support removal of the trustee.
Do I have to object to an account in writing?
Not by statute. Under Probate Code section 1043, you can object in writing at or before the hearing, or orally at the hearing. The court may decide an oral objection immediately or continue the matter for a written one. Written objections filed before the hearing are the safer course, and some counties set earlier deadlines.
Does court approval of an account end my claims?
For matters the account disclosed and the court passed on, generally yes. An approved executor’s account releases the executor under Probate Code section 7250, and an approved trustee’s account is conclusive on matters it covered. Approval does not protect matters concealed or omitted, or an order obtained by fraud. Raise objections before the order becomes final.
Related Questions
What is a summary of account?
It is the one-page table at the front of a court-filed account. Under Probate Code section 1061, it lists property on hand, receipts, gains, disbursements, losses and distributions, and total charges must equal total credits.
Can I see the receipts behind an executor’s account?
Yes. Under Probate Code section 10901, an interested person can request an inspection and audit of the documents supporting an executor’s account. Ask before the hearing so there is time to review them.
What if the trustee is also the only beneficiary?
No account is owed in that situation. Probate Code section 16069 excuses accounting when the beneficiary and the trustee are the same person. Other beneficiaries, such as remainder beneficiaries, may still have rights to information.
How long do I have to object after receiving an account?
An account that adequately discloses a claim starts a three-year limitations period under Probate Code section 16460. If the account is presented for court approval, objections must be made at or before the hearing.
About the attorney
Ryan R. Wong handles probate and trust litigation at Bay Legal, including petitions to compel an accounting, objections to trustee and executor accounts, and petitions to remove and surcharge a trustee. Ryan has practiced in the probate courts of Los Angeles, Orange, Riverside, San Bernardino, San Diego and Ventura counties. Accounting disputes are part of Bay Legal’s probate litigation work within its Probate & Trusts practice.
Talk to a California trust accounting attorney
I called Bay Legal to inquire about Trust Beneficiary Representation and received excellent customer service. … I had an outstanding experience with Sivendra. He demonstrated professionalism, integrity and a deep understanding of Trust Law. He listened to my concerns and was extremely patient! He clearly explained the Trust Administration process and put me at ease. … Sivendra responsiveness and genuine concern for my case, really impressed me. He offered strategic advice and made me feel confident in my next step.
This review reflects one client’s experience. Results depend on the facts and law of each individual case and do not guarantee or predict a similar outcome in your matter.
If you have asked a trustee for an account and heard nothing, or received an account that does not add up, keep your written request and the account itself. To discuss an accounting dispute, call the office nearest you or email intake. Trustees preparing their own accounts can see trust administration.
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This page is general information about California law and does not constitute legal advice or create an attorney-client relationship. For advice on your specific situation, contact a licensed California attorney.