Art. 3332.Final Account

The final account is the capstone report of an administration, distinct from the periodic annual accounts Article 3331 requires along the way. A residuary legatee, the legatee entitled to whatever is left of the estate once specific bequests are satisfied, along with the other heirs and legatees, ultimately relies on this document to see the complete picture of how the succession was handled from start to finish. Article 3332 lets the representative file it once two things have happened: the final tableau of distribution has been homologated, and every debt and legacy listed in it has been paid.

Filing is not always left to the representative's discretion. The court has to order a final account in two situations even if the representative has not volunteered one: when an heir or residuary legatee who has already been sent into possession applies for it, and when a judgment removes the succession representative from office. Both triggers protect people with a direct stake in seeing the books closed, whether because they are waiting on what is theirs or because the administration changed hands under contested circumstances.

The final account sets up what comes later in Title III. Its homologation, addressed in Article 3337, carries the weight of a final judgment, and it lays the groundwork for the representative's eventual discharge from the succession.