Passing of Accounts

Supporting executors and beneficiaries with formal estate reporting

After probate or letters of administration is granted, some estates may require the Executor or Administrator to formally report how the estate was handled. This is called passing the accounts, and it’s part of ensuring transparency and proper finalisation of the estate.

At TLS, we help executors prepare and file these formal accounts when required. We also assist beneficiaries who wish to review or object to the way an estate has been managed.

What does ‘passing the accounts’ mean?

In some cases, the Supreme Court of Western Australia requires the Executor or Administrator to submit a full record of how the estate has been managed. This includes:

• A summary of income received and expenses paid
• Any assets distributed directly
• Assets still held or not yet collected
• A statement of all money and investments currently held
• A plan of distribution, explaining how the estate is to be divided among beneficiaries

These documents must be supported by receipts and vouchers and verified by affidavit.

When do accounts need to be filed?

Formal accounts usually need to be filed:

• Within 12 months of receiving a grant of probate or letters of administration
• Or at a later date, if the Court allows more time

Once filed, the accounts are shared with all beneficiaries. If there are no objections, the Court may approve them without a hearing. If objections are raised, the Court will set a date to review and pass the accounts.

How TLS can help executors and administrators

We support estate representatives by:

• Explaining when accounts need to be passed, and when they may be avoided
• Preparing informal accounts and a plan of distribution to give beneficiaries clarity early
• Preparing and filing formal accounts and supporting documents, when required
• Representing you in Court if a hearing is scheduled

We also help you explore alternatives to formal account passing, to reduce costs and avoid delays, where appropriate.

How TLS can help beneficiaries

If you’re a beneficiary and have questions or concerns about how an estate is being handled, we can help by:

• Explaining your legal entitlements under the Will or intestacy laws
• Requesting that the Executor pass the accounts
• Preparing formal objections and representing you if the Court lists an appointment to review the accounts

Need help with estate accounts?
Let’s talk about your next steps.