PROBATE ACCOUNTING

Probate accounting services — DE-165 estate accountings prepared to statute.

First, subsequent, and final probate estate accountings on Judicial Council form DE-165. California Probate Code §1060-1064. Filed on time. Defensible under objection.

REQUEST A PROBATE ACCOUNTING QUOTE →

What we do

A probate estate accounting is the personal representative's report to the court — filed on Judicial Council form DE-165 (Summary of Account, Standard Format) with the supporting schedules — of every dollar that has moved through the decedent's estate during the accounting period.

Under California Probate Code §1060-1064, the accounting must include a Summary of Account (§1061), Schedule of Receipts, Schedule of Disbursements, Schedule of Assets on Hand, and detailed schedules of gains, losses, and distributions. Rules of Court 7.575-7.577 govern format and content. A final accounting additionally reports proposed distributions to heirs or beneficiaries and the personal representative's compensation, and it triggers the court order that closes the estate.

We prepare probate accountings — first, subsequent, and final — for California decedent's estates. Workpapers reconcile to statement-of-record and are structured as an evidentiary packet counsel can walk into the probate department.

Who this is for

Executors of testate estates preparing to close.
Administrators of intestate estates on the same statutory path.
Probate attorneys who need a CPA firm to prepare the numbers while counsel manages the petition and hearing.
Successor personal representatives picking up a matter mid-course.

Deliverables

DE-165 Summary of Account — the statutorily-formatted top sheet.
Schedule of Receipts — income earned during administration, categorized.
Schedule of Disbursements — administration expenses, taxes, professional fees.
Schedule of Assets on Hand at accounting period end.
Gains, losses, and distributions — realized gains/losses on sale, distributions to heirs.
Personal representative compensation calculation — statutory (§10800-10814) or per court order.
Supporting workpaper packet — bank and brokerage statements, appraisals, receipts.

Frequently asked

Q: When is a final probate accounting required in California?

A: A final accounting is required before the court will enter the order for final distribution — unless all beneficiaries waive the accounting under Probate Code §10954. Even when waived, a written summary of the estate's receipts, disbursements, and proposed distributions is typically prepared. We do both formats.

Q: What is Judicial Council form DE-165?

A: DE-165 is the Summary of Account (Standard Format) — the statutorily-mandated top page of a probate estate accounting in California. It rolls up the totals from the required schedules (receipts, disbursements, gains, losses, distributions, assets on hand) into a court-ready summary that ties out to the supporting detail.

Q: How is the personal representative's compensation calculated?

A: Statutory fees for personal representatives are set by Probate Code §10800, calculated as a graduated percentage of the estate's value (4% of the first $100K, 3% of the next $100K, 2% of the next $800K, 1% of the next $9M, 0.5% of the next $15M). Extraordinary compensation for unusual work is available under §10801 with court approval. We calculate both and disclose them on the accounting.

Q: How long does a probate accounting take?

A: 3-6 weeks from complete document intake to draft delivery for a typical estate. Complex or contested accountings — for example, estates with a going-concern business, litigation, or multi-state real estate — scale from there. Rush turnarounds available for calendared hearings.

Q: What if beneficiaries waive the accounting?

A: Even with a valid §10954 waiver, most attorneys prefer a written summary of the estate's activity and the proposed distribution. We prepare that in a lighter format — the underlying reconciliation is still done, but the presentation is streamlined for a waiver-supported closing.

Q: How much does a probate accounting cost?

A: Fixed-fee, quoted per engagement. Simple final accountings for straightforward estates start around $3,500. Complex or contested matters scale with transaction volume, asset count, and any additional reconciliation work. Written quote provided before engagement.

Close the estate. The math has to be right.

DE-165 probate estate accountings prepared to California statute. First, subsequent, or final. Fixed-fee quote in one call.