An account shall show the money and other property received by and in the possession of the succession representative at the beginning of the period covered by the account, the revenue, other receipts, disbursements, and disposition of property during the period, and the remainder in his possession at the end of the period.
Art. 3333.Contents of Account
Book VI. Probate Procedure · Title III. Administration of Successions · Chapter 9. Accounting By Succession Representative · Amendment history unavailable · Last verified July 30, 2026
In one sentenceArticle 3333 requires every account, whether annual or final, to show the money and other property the succession representative held at the start of the covered period, the revenue, receipts, disbursements, and property disposed of during it, and what remains in the representative's hands at the end.
Full Text of Art. 3333
Plain-English Summary
Article 3333 works like a plain statement of account, laid out so that an heir or legatee without an accounting background can still follow it. It has to open with what the succession representative held, in money and other property, at the beginning of the period the account covers. It then has to show everything that happened during that period: revenue the estate earned, other receipts, disbursements paid out, and any property that was disposed of, whether sold, exchanged, or otherwise transferred. It closes with the remainder, what the representative still holds at the end of the period.
That structure gives the people entitled to notice under Article 3335 something concrete to check. They can compare the account against the tableau of distribution that authorized specific payments, against their own expectations of what the estate should be worth, and against the prior account if one exists, to decide whether the numbers add up or whether an opposition under Article 3336 is warranted.
These content requirements apply uniformly. An annual account under Article 3331 and a final account under Article 3332 serve different roles in an administration, but both have to contain the same four building blocks: opening balance, activity, disposition of property, and remainder.
Frequently Asked Questions
What has to be included in a succession representative's account?
The opening balance of money and property held, the revenue, receipts, disbursements, and property disposed of during the period, and the remainder held at the end.
Does a final account have different content requirements than an annual account?
No. Article 3333 applies the same content requirements to any account, whether it is a periodic annual account or the final account.
How do heirs use the account to check the representative's work?
They compare the reported receipts, disbursements, and remainder against the tableau of distribution and their own understanding of the estate's assets to decide whether to accept or oppose it.
Does the account have to show property that was sold or exchanged?
Yes. Article 3333 requires the account to reflect the disposition of property during the covered period, which includes sales and exchanges.
Source & verification. Article text is reproduced verbatim from
the Louisiana Code of Civil Procedure (legis.la.gov). Enacted by the Louisiana Legislature.
Last verified July 30, 2026.
· Official source
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