Before proceeding, please review the  legal disclaimer.

Does an Executor Have to Show Accounting to Beneficiaries in Texas?

When a loved one passes away and their estate enters probate, the executor plays a central role in managing the estate. But many beneficiaries find themselves asking:
“Does the executor have to show accounting to the beneficiaries?”

In Texas, the answer is yes—and failing to do so can lead to serious legal consequences.

At The Lange Firm, we help executors understand their legal responsibilities and help beneficiaries ensure transparency during the probate process. In this article, we explain what estate accounting is, when it must be shared, and what you can do if it isn’t.

What Is an Executor’s Accounting?

An executor’s accounting is a detailed report of the estate’s financial activities. It includes:

• All assets the estate owns
  
  
• Debts paid or still owed
  
  
• Expenses related to the administration of the estate
  
  
• Income the estate has earned (e.g., interest, dividends)
  
  
• Distributions made to heirs or beneficiaries
  
  
• Fees or compensation paid to the executor
  
  

This report ensures the executor is managing the estate responsibly and in the best interests of the beneficiaries.

Does Texas Law Require Executors to Share Accounting?

Yes. In Texas, executors have a fiduciary duty to act transparently and keep beneficiaries informed. While the specific rules may vary based on whether the probate is independent or dependent, all executors must:

• Preserve and manage estate assets
  
  
• Act in the interest of the beneficiaries
  
  
• Provide an inventory of assets (if required)
  
  
• Respond to beneficiary requests for information
  
  

If a beneficiary requests a formal accounting, the executor is generally legally obligated to provide it—especially in dependent administrations or when ordered by the probate court.

What Is the Difference Between Inventory and Accounting?

Many people confuse these two documents:

At The Lange Firm, we help clients prepare and review both documents to ensure legal compliance.

When Must an Executor Provide an Accounting?

In Texas, an executor must provide an accounting when:

• The estate is in dependent administration
  
  
• The will or court requires it
  
  
• A beneficiary files a formal request with the probate court
  
  
• The executor is accused of misconduct or mismanagement
  
  
• The executor is seeking to close the estate
  
  

In most independent administrations (where the executor has more freedom), a formal accounting isn’t automatically required—but beneficiaries can still demand one through court proceedings.

What Should Be Included in the Accounting?

A full estate accounting typically includes:

• Beginning asset inventory
  
  
• All income earned by the estate
  
  
• Detailed list of expenses (funeral costs, debts, taxes)
  
  
• Receipts and disbursements
  
  
• Final balances for each asset
  
  
• A record of distributions to each beneficiary
  
  
• Fees paid to attorneys or the executor
  
  

Transparency and accuracy are critical—errors or omissions can trigger legal challenges.

Can a Beneficiary Force an Executor to Provide an Accounting?

Yes. In Texas, a beneficiary can file a petition with the probate court to compel the executor to:

• File an accounting
  
  
• Produce documentation or receipts
  
  
• Justify any distributions or expenses
  
  
• Comply with fiduciary duties
  
  

If the executor fails to respond, the court can order sanctions, including fines, removal of the executor, or even personal liability for losses to the estate.

✅ At The Lange Firm, we represent beneficiaries in cases where an executor is withholding information or failing to meet their legal obligations.

What If the Executor Refuses to Share Accounting?

If the executor:

• Ignores requests
  
  
• Refuses to communicate
  
  
• Delays the estate with no explanation
  
  
• Appears to be hiding or mismanaging funds
  
  

…then beneficiaries may take legal action.

The court can:

• Order a formal accounting
  
  
• Remove the executor
  
  
• Appoint a successor executor
  
  
• Surcharge the executor for losses to the estate
  
  

Executor Best Practices: Protect Yourself and the Estate

If you are an executor, protect yourself from legal trouble by:

• Keeping clear and organized financial records
  
  
• Using a separate estate bank account
  
  
• Providing regular updates to beneficiaries
  
  
• Preparing a formal accounting even if not required
  
  
• Consulting an attorney to ensure full compliance
  
  

The Lange Firm offers flat-fee and hourly probate services for executors who want to do things the right way.

How The Lange Firm Helps Beneficiaries and Executors

✅ For Beneficiaries:

• File court petitions for accounting
  
  
• Investigate executor misconduct
  
  
• Recover lost or misused estate funds
  
  
• Enforce your rights during probate
  
  

✅ For Executors:

• Prepare formal and informal accountings
  
  
• Respond to court and beneficiary requests
  
  
• Handle inventory, notice, and filings
  
  
• Avoid disputes and protect your fiduciary role
  
  

Final Thoughts

So, does an executor have to show accounting to beneficiaries in Texas? Yes. Executors are legally obligated to manage the estate transparently—and beneficiaries have a right to know how their inheritance is being handled.

✅ Whether you’re an executor looking to do it right, or a beneficiary concerned about transparency, The Lange Firm is here to help you navigate Texas probate with clarity and confidence.

📞 Contact us today for a consultation on your probate rights, executor duties, or how to request a formal accounting.