Passing of Accounts
Passing of Accounts
Rule 37 of the Non-Contentious Probate Rules 1967 (WA) (“NCPR”) provides that every Executor and Administrator (other than the Public Trustee) must file with the Supreme Court of Western Australia their accounts relating to the estate of the deceased person.
The accounts are comprised of five components:
- The income received and the receipts incurred by the Executor/Administrator in administering the estate;
- The portion of estate distributed in specie by the Executor/Administrator;
- The portion of estate retained or remaining uncollected by the Executor/Administrator;
- The statement of moneys and securities held by the Executor/Administrator; and
- The plan of distribution in accordance with the Will or the laws of intestacy, which are to be verified by affidavit of the Executor/Administrator.
The Executor/Administrator must also file with the Supreme Court all the original supporting vouchers of the accounts.
The accounts and supporting vouchers must be filed within 12 months after probate or letters of administration was granted, or within such further time as the Registrar may allow.
The Executor/Administrator must then serve the accounts upon the beneficiaries of the Will or beneficiaries in intestacy, who may raise any objections to the accounts as necessary. If there are no objections to the accounts, the Registrar will pass the accounts on the papers. However, if there are objections to the accounts, an appointment will be listed to pass the accounts.

How we can help you
Our experienced team at TLS may assist you if you are an Executor/Administrator by:
- Providing specific advice to you regarding passing the accounts and final distribution of the estate;
- Preparing informal accounts and a plan of distribution to provide to the beneficiaries of a Will or beneficiaries in intestacy to avoid the cost and delay in passing the accounts;
- If the beneficiaries insist on passing the accounts, preparing such formal accounts and supporting vouchers and filing the same with the Supreme Court; and
- If necessary, appearing on your behalf at the appointment listed to pass the accounts.
Our experienced team at TLS may assist you if you are a beneficiary of a Will or beneficiary in intestacy by:
- Providing specific advice to you regarding your entitlements under the Will or laws of intestacy;
- Writing to the Supreme Court to request the Executor/Administrator of the estate to pass the accounts; and
- If necessary, preparing any objections to the accounts and appearing on your behalf at the appointment listed to pass the accounts.