The Short Answer

In Florida probate, you generally do not file cancelled check images with the accounting unless the court orders it or an interested person makes a reasonable written request for substantiating documents. However, as the personal representative, you should obtain and preserve check images (or other proof of payment) because you have a fiduciary duty to keep accurate records and be able to support every disbursement.

What Florida Law Says

Florida probate accountings are meant to report receipts, disbursements, distributions, and assets on hand in a clear, reviewable format. Even when you are not required to attach every receipt or check image to the accounting, you should assume that beneficiaries (and sometimes the court) may ask to see backup documentation for specific transactions—especially larger payments, unusual expenses, or payments to family members or related parties.

The Statute

The primary law governing this issue is Fla. Stat. § 733.602.

This statute establishes that a personal representative is a fiduciary who must administer the estate efficiently and in the best interests of interested persons—which includes keeping records that can substantiate the accounting if challenged.

In addition, Florida’s probate rules address supporting documents: Florida Probate Rule 5.345(f) provides that, on reasonable written request, the fiduciary must permit an interested person to examine documents substantiating items in the accounting.

If you want a deeper overview of what typically goes into the accounting itself, see: What Is the Final Accounting in the Florida Probate Process?

Why You Should Speak with an Attorney

While the general rule is straightforward, probate accounting problems often turn into disputes because the accounting is where beneficiaries focus on “where the money went.” Legal outcomes often depend on:

• Strict Deadlines: Interested persons may have limited time to object after an accounting is served (for example, Probate Rule 5.345 provides a 30-day objection window for certain accountings after service), and timing can affect whether issues get resolved informally or become litigation.
• Burden of Proof: If a beneficiary challenges a disbursement, the personal representative may need to prove the payment was proper and for the estate’s benefit—bank statements alone may not show the payee, memo, endorsement, or whether a check cleared.
• Exceptions and Red Flags: Payments to insiders, cash withdrawals, missing invoices, commingling, or unclear “reimbursements” can trigger objections and court scrutiny, even if the spending was legitimate.

An attorney can help you present the accounting in a way that reduces objections, respond to document requests without overproducing sensitive information, and address bank access issues (especially if the account was closed, merged, or the bank is slow to respond).

If your issue is that a beneficiary is demanding records, you may also find this helpful: Can I force an executor to disclose estate account information in Florida?

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Disclaimer: This article provides general information under Florida law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.