Fla. Prob. R. 5.345 · Part II. — PROBATE
ACCOUNTINGS OTHER THAN PERSONAL REPRESENTATIVES’ FINAL ACCOUNTINGS
Text — October 1, 2026 edition
(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(3) For a curator who has been replaced by a successor fiduciary, the date of appointment of the successor fiduciary.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.
Notes and commentary — not rule text
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.
Source of truth
- Edition
- October 1, 2026 edition
- Official file
- https://www-media.floridabar.org/uploads/2026/10/Probate-Rules-10-01-26.pdf (PDF pages 132–135)
- Text hash
- sha256 65e1fb8b6d958795f2bbb5a2b748a27679c667223ac26f278a7b37ff1462bde8
- Composed by
- compose_book.py 2026-10-03: pypdfium2 primary, PyMuPDF check, PDF bookmarks as the inventory
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