Objecting to an Executor's Accounting

If you are a beneficiary of an estate being probated in Miami-Dade County and the executor will not tell you where the money went, Florida law gives you concrete tools: the right to compel an accounting, the right to file specific objections on a strict deadline, and the right to seek a surcharge, removal, or both if the accounting reveals misconduct. This page explains the beneficiary's side of the accounting process — how to demand one, how to object, and what the process looks like in the Probate Division of the Eleventh Judicial Circuit in Miami. If you are a personal representative who needs to prepare an accounting, see our page on estate accounting requirements in Florida. If your dispute has already turned into litigation, see contested accountings.

First, the Terminology: In Florida, the "Executor" Is the Personal Representative

Florida law does not use the word "executor." The person appointed by the court to administer an estate — whether named in the will or appointed when there is no will — is called the personal representative. See executor vs. administrator for the differences in how that person is chosen. On this page we use "executor" and "personal representative" interchangeably, because that is how clients search for help, but every statute and rule cited below refers to the personal representative.

Your Right to an Accounting as a Beneficiary

Under F.S. § 733.602, the personal representative is a fiduciary who must administer the estate in the interests of the beneficiaries, and under F.S. § 733.5036 and the Florida Probate Rules, accountings must be filed and served on interested persons. The accounting itself must follow the format of Florida Probate Rule 5.346: a full itemization of assets on hand, all receipts, all disbursements, all distributions, gains and losses, and assets remaining. The detailed contents of a Rule 5.346 accounting are covered on our estate accounting page; here, the key point for beneficiaries is this: you are entitled to see the numbers, line by line, with supporting documentation — not a summary, not a verbal reassurance.

Related rights that often go hand in hand with the accounting include the right to a copy of the estate inventory under F.S. § 733.604, and general beneficiary rights to information about the administration.

Step-by-Step: How to Compel an Accounting from an Executor

Confirm your status as an "interested person." Beneficiaries under the will, intestate heirs, and certain creditors qualify. Your rights to demand information depend on this status.
Review the court file first. Miami-Dade probate dockets are searchable online through the Miami-Dade County Clerk of Courts. Before demanding anything, check whether an inventory, interim accounting, or petition for discharge has already been filed — deadlines may already be running.
Make a written demand. A dated, written request to the personal representative (and their attorney of record) for an accounting creates a paper trail. Many disputes resolve here.
Petition the court to compel an accounting. If the demand is ignored, an interested person may petition the probate court to order the personal representative to file an interim accounting. The court may also order accountings on its own and set their timing and content.
Seek enforcement if the order is ignored. A personal representative who defies a court order to account faces sanctions, adverse inferences about missing assets, and removal under F.S. § 733.504.

The Deadlines That Decide These Cases

Accounting objections in Florida probate are governed by short, unforgiving deadlines. Missing them can waive your rights even where real misconduct occurred.

Interim and other non-final accountings — Rule 5.345. Objections must be filed within 30 days after service of the accounting. Each objection must identify the specific item and the grounds for the objection.
Final accounting and petition for discharge — Rule 5.401. Objections must be filed within 30 days after service of the final accounting and petition for discharge, and must state with particularity the item objected to and the grounds. Generalized objections — "the accounting is wrong" — can be stricken.
The 90-day hearing rule. Under the rules, the objecting party must serve a notice of hearing on the objection within 90 days of filing it. Failure to do so is treated as an abandonment of the objection. In our experience, this is the trap that catches unrepresented beneficiaries most often — filing the objection is not enough; you must move it toward a hearing.

Because the 30-day clock starts at service, beneficiaries — especially the many out-of-state and international beneficiaries common in Miami-Dade estates — should not wait for mail to arrive. Monitor the docket and act as soon as an accounting is filed.

What a Valid Objection Looks Like

A proper objection ties a specific line item to a specific legal ground. Examples of the kinds of scenarios we see in Miami-Dade administrations include:

Real estate sold below market. An estate condominium or single-family home is sold quickly, to an insider, or without an appraisal — a frequent issue in a real-estate-heavy market like Miami. See can an executor sell property?
Uncollected income. The accounting shows no rent from an investment property that has tenants, or no interest or dividends from accounts that should be earning.
Excessive fees. Personal representative compensation exceeding the presumptively reasonable amounts under F.S. § 733.617, or attorney fees beyond F.S. § 733.6171, without justification.
Personal expenses run through the estate. Travel, credit-card payments, or "maintenance" charges that benefited the fiduciary rather than the estate — potential theft or breach of fiduciary duty.
Missing assets. Property listed on the inventory that disappears from the accounting with no sale, loss, or distribution explaining it. The court may draw adverse inferences against a fiduciary who cannot account.
Premature or improper distributions. Distributions to some beneficiaries before creditor claims and taxes were resolved, or in amounts inconsistent with the will.

After You Object: Hearing, Surcharge, and Removal

Once specific objections are filed and set for hearing, the personal representative must justify the challenged transactions and show they fulfilled their fiduciary duties. The proceeding can involve document discovery (bank statements, closing statements, cancelled checks), depositions, and an evidentiary hearing before the assigned probate judge. Available remedies include:

Surcharge — a money judgment against the personal representative for losses caused by breach of duty, under F.S. § 733.609, which also allows the court to award attorney's fees and costs to the prevailing party in a breach-of-fiduciary-duty proceeding;
Disallowance or reduction of fees and improper disbursements;
Removal of the personal representative under F.S. § 733.504 and appointment of a successor; and
Referral of egregious conduct for criminal investigation in cases of outright theft or fraud.

Many accounting disputes settle before a final hearing, and Miami-Dade probate judges routinely encourage mediation in contested administrations.

How Accounting Disputes Work in Miami-Dade County Specifically

Estates of Miami-Dade decedents are administered in the Probate Division of the Eleventh Judicial Circuit Court of Florida. Practical points that matter to beneficiaries here:

Section assignment. Each probate case is assigned to one of several probate sections, each presided over by a probate judge. Each section publishes its own procedures on the Eleventh Circuit's website governing how hearings are scheduled and how proposed orders and courtesy copies are submitted. Following the assigned judge's division procedures is essential — an objection that is filed but never properly set for hearing under those procedures can be deemed abandoned under the 90-day rule.
Electronic filing. All petitions and objections are filed through the statewide Florida Courts E-Filing Portal; paper filing is the exception, not the rule.
Hearings. Probate hearings are held in downtown Miami, and many shorter matters — including case management and some objection hearings — are heard remotely by Zoom, depending on the assigned judge's current procedures. Evidentiary hearings on contested accountings are more often in person.
Docket volume and timelines. Miami-Dade operates one of the busiest probate divisions in Florida. Contested accounting matters compete for limited hearing time, so acting early — and reserving hearing time promptly after objecting — materially affects how fast your case moves.
Local asset patterns. Miami estates frequently involve condominium units, income-producing real estate, homestead property with its own transfer rules (see inheriting homestead property in Florida), and out-of-state or foreign beneficiaries. Estates of non-Florida decedents who owned Miami property may instead proceed as an ancillary probate, where the same accounting rights apply.

Before You Sign a Waiver of Accounting

Personal representatives often ask beneficiaries to sign a waiver of accounting and consent to discharge so the estate can close without a formal Rule 5.346 accounting. Signing is sometimes reasonable — it saves the estate money in a well-run administration — but it is difficult to undo. Once the personal representative is discharged, reopening the administration generally requires proof of fraud, misrepresentation, or similar grounds. Our advice to beneficiaries: do not sign a waiver until you have seen enough documentation to verify the numbers yourself, or have had counsel review them. If anything about the administration has troubled you — delays, evasiveness, unexplained sales — insist on the formal accounting first.

Beneficiary's Pre-Objection Checklist

Obtain the docket and all filings from the Miami-Dade Clerk of Courts (letters of administration, inventory, any accountings, petition for discharge).
Compare the inventory against the accounting — every inventoried asset must be traced to a sale, loss, expense, or distribution.
Calendar the 30-day objection deadline from the date of service, and the 90-day deadline to serve a notice of hearing.
List each questioned line item with the reason it is questioned — particularity is a legal requirement, not a style preference.
Gather independent evidence: property appraiser records for real estate values, lease agreements, bank records you can access, correspondence with the personal representative.

Frequently Asked Questions

How long do I have to object to a final accounting in Florida?

Thirty days from the date the final accounting and petition for discharge are served on you, under Florida Probate Rule 5.401. You must then serve a notice of hearing on your objection within 90 days of filing it, or the objection is deemed abandoned.

Can I force the executor to account before the estate closes?

Yes. Interested persons may ask the probate court to require an interim accounting during the administration, and the court can order accountings at intervals it sets — a common step when an administration drags on past a year with no information.

Who pays for an accounting dispute?

It depends on the outcome. Under F.S. § 733.609, a beneficiary who prevails on a breach-of-fiduciary-duty claim may recover attorney's fees and costs, and courts can assess fees against a fiduciary personally rather than against the estate. Fee exposure runs in both directions, which is why objections should be specific and well supported.

The executor says the estate "has no money for an accounting." Is that a defense?

No. The duty to keep records and account is a core fiduciary obligation, not an optional expense. A fiduciary who cannot produce records faces adverse inferences and potential surcharge for unexplained shortfalls.

What if I already signed a waiver?

A waiver obtained through fraud, misrepresentation, or undue influence may be set aside, but the burden is on you. Consult counsel promptly — delay makes these challenges harder.

Estate Accounting in Florida — the personal representative's side: what Rule 5.346 requires and how to prepare a compliant accounting.
Contested Accountings — litigation of estate and trust accounting disputes.
Executor Misconduct and Executor Removal.
Beneficiary Rights in Florida.

Talk to a Miami Probate Litigation Attorney

The Law Offices of Albert Goodwin, PA represents beneficiaries in Miami-Dade probate proceedings who need to compel an accounting, object to one, or pursue surcharge and removal — and we also defend personal representatives facing objections. Our office is at 121 Alhambra Plz #1000, Coral Gables, FL 33134, minutes from downtown Miami. Because the objection deadlines are measured in days, not months, contact us as soon as an accounting is served. Call 786-522-1411 or email [email protected] to schedule a consultation.