This guidance note identifies and explains the various principles that relate to estate accounts.

See General principles.

This guidance note explores when a legal personal representative is required to pass informal accounts and formal accounts and the persons entitled to an account.

See How does a legal personal representative account?

This guidance note explains the difference between informal accounts and formal accounts.

See What form should the executor’s accounts take?

This guidance note explains when accounts have to be passed and the process of passing accounts.

See Filing and passing accounts.

This guidance note provides the circumstances when a person may compel a legal personal representative to file and pass accounts. It discusses the documents that are required to commence such proceedings.

See Compelling a legal personal representative to file and pass accounts.

This guidance note explores the various rights of beneficiaries, including the right to:

• object to accounts or commission;

• inspect documents; and

• a hearing

See Beneficiaries’ right of objection.

This guidance note explores the situation where beneficiaries object to legal costs that are incurred by the legal personal representative.

See Beneficiaries objecting to legal costs incurred by the legal personal representative.