Art. 3331.Time For Filing Account
Book VI. Probate Procedure · Title III. Administration of Successions · Chapter 9. Accounting By Succession Representative · Amendment history unavailable · Last verified July 30, 2026
Full Text of Art. 3331
Plain-English Summary
An accounting is the succession representative's formal report to the court and to interested parties showing what the representative has received, spent, and still holds on the estate's behalf. Article 3331 sets the floor for how often that report has to come in: once a year, without exception, plus whenever the court orders one on top of that schedule.
The annual requirement matters because administration can run for a long stretch. Waiting until the end, when the final account under Article 3332 closes everything out, would leave heirs, legatees, and the court in the dark for however long the succession takes to settle. An annual account creates a regular checkpoint so everyone with a stake can see how the representative is managing estate assets along the way, rather than finding out only at the finish line.
The court is not limited to its own initiative in ordering an off-schedule account. Any interested person, an heir, legatee, or creditor with a stake in the succession, can apply for one, and the court can order it. That flexibility feeds directly into Article 3334's remedy for a representative who is ordered to account and then fails to do so.
Frequently Asked Questions
How often must a succession representative file an account?
At least once a year, under Article 3331, plus any additional time the court orders on its own motion or an interested person's application.
Can an heir force an off-schedule accounting?
Yes. Any interested person can apply to the court for an order requiring an account beyond the annual schedule Article 3331 sets.
What's the difference between this annual account and a final account?
The annual account is a periodic checkpoint during administration; the final account, governed by Article 3332, closes out the administration once debts and legacies under the final tableau have been paid.