Art. 3337.Effect of Homologation
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. 3337
Plain-English Summary
Not every homologated account carries the same legal weight. Article 3337 draws a sharp line between the two. Homologation of any account other than a final account is prima facie evidence of the account's correctness, a rebuttable starting point that later proceedings, including the eventual final accounting, can still revisit and, if the facts warrant, correct.
Homologation of a final account is different in kind, not just degree. It carries the same effect as a final judgment rendered in an ordinary civil action, which is close to conclusive, subject only to the same limited avenues, such as a timely appeal or an action for nullity, that would let anyone attack an ordinary final judgment.
The distinction lines up with the purpose each kind of account serves. A periodic account under Article 3331 is a checkpoint along the way, not a final word, so Louisiana keeps it provisionally binding rather than locking it in. The final account under Article 3332 is meant to close the book on the administration, and giving it a judgment's weight protects the representative once the account is approved, letting the administration move toward discharge with real finality behind it.
Frequently Asked Questions
Can a homologated periodic account still be challenged later?
Yes. Homologation of a periodic account is only prima facie evidence of correctness under Article 3337, which can still be revisited later.
What does 'prima facie evidence of correctness' mean for a succession account?
It means the homologated account is presumed correct as a starting point, but the presumption can be overcome if later evidence shows otherwise.
Does homologating a final account protect the representative from future claims?
Homologation of a final account has the same effect as a final judgment in an ordinary action, giving it a strong, largely conclusive effect over what the account covers.
Why do periodic and final accounts have different legal effects once approved?
Because a periodic account is a checkpoint during an ongoing administration, while a final account is meant to close it out, so Article 3337 gives the final account the stronger, more conclusive effect.