Connecticut: How to Ask the Probate Court for a Full Accounting of Estate Assets

How accountings work in Connecticut probate

Connecticut law treats fiduciaries (executors, administrators, conservators, guardians, and trustees subject to the Probate Court) as required to keep accurate records and to report on estate activity. The Probate Court supervises the administration of estates and can require the filing of inventories and accounts. Interested persons (heirs, beneficiaries, creditors, and others with a legal interest) may review those records and can ask the Court to order a formal accounting.

For background reading on the probate system and fiduciary duties see the Connecticut Probate Court pages and the statutes governing probate matters: Connecticut Judicial Branch – Probate and Connecticut General Assembly (search Title 45a, Probate Matters).

Typical steps to obtain an accounting

1. Ask the fiduciary informally. Request a written accounting or a copy of the estate inventory, bank statements, receipts, and disbursement records. Many disputes resolve after the fiduciary provides records.
2. Review the probate file. Probate files are public to interested persons. Visit or contact the local Probate Court clerk to see the estate’s filings (inventories, petitions, prior accountings).
3. File a formal request with the Probate Court. If the fiduciary refuses or the records are incomplete, an interested person can file a petition with the Probate Court asking the court to order an accounting or to settle the fiduciary’s accounts. The Court can require the fiduciary to file a written account and to appear at a hearing.
4. Object and attend the accounting hearing. After the fiduciary files an account, interested persons receive notice and can object. The Court will hold a hearing to resolve disputes about valuation, distributions, fees, or alleged misconduct.
5. Seek remedies if there is misconduct. If the Court finds mismanagement, it can surcharge the fiduciary (order repayment), remove the fiduciary, order an audit, or impose other sanctions. In serious cases, civil or criminal referrals can follow.

What a full accounting usually includes

• Inventory of estate assets at the start and at times specified by the Court.
• Receipts for estate income (rents, dividends, interest, sale proceeds).
• Disbursements and expenses (funeral, taxes, debts, administration expenses).
• Bank statements, canceled checks, and receipts supporting each transaction.
• Proposed distributions to beneficiaries and a calculation of the net estate.

Who can demand an accounting?

Interested persons—generally heirs, named beneficiaries, creditors, and others with a legal interest—have standing to request an accounting. If you are unsure whether you qualify as an interested person, consult the Probate Court clerk or an attorney familiar with Connecticut probate practice.

Timing and deadlines

There is no single universal deadline for requesting an accounting. Some accountings occur at the closing of the estate; others are requested earlier if concerns arise. If you receive notice of a proposed accounting, the notice will describe the deadline to object. Because timelines vary by case and by local Probate Court practice, act promptly. If you wait too long you might lose rights to object to specific transactions.

Statutes and rules to consult

Connecticut’s probate statutes and Probate Court information govern accountings and fiduciary duties. See the Probate Court pages on the Connecticut Judicial Branch for process and local forms: https://www.jud.ct.gov/probate/. For the statutory framework, review the Connecticut General Assembly’s statutes on probate matters (Title 45a): https://www.cga.ct.gov/ (search for “Title 45a” or “probate” to find the specific sections that address inventories, accounts, and fiduciary responsibilities).

Practical tips when pursuing an accounting

1. Keep written records of your requests to the fiduciary and the responses you receive.
2. Ask the court clerk which local forms or filing procedures the Probate Court requires to petition for an accounting.
3. Bring all correspondence, copies of wills, beneficiary designations, and any statements you have when you consult the Court or an attorney.
4. If the estate is complex (business interests, real estate, tax issues) consider consulting an attorney experienced in Connecticut probate before filing objections.
5. Be mindful that challenging a fiduciary can delay distributions and increase estate administration costs; weigh the importance of the alleged issues against potential costs.