An independent administrator is not required to file an interim accounting. Nevertheless, any person interested in the estate may demand an annual accounting from the independent administrator as provided in Article 3331. Further, the court on application of any interested person may require an independent administrator to furnish accountings at more frequent intervals.
Art. 3396.17.Accounting
Book VI. Probate Procedure · Title III. Administration of Successions · Chapter 13. Independent Administration of Estates · Enacted 2001 · no amendments on record · Last verified July 30, 2026
In one sentenceArticle 3396.17 excuses an independent administrator from filing an interim accounting, while still letting any interested person demand an annual accounting under Article 3331, and letting the court order more frequent accountings on an interested person's application.
Full Text of Art. 3396.17
Amendment History
Acts 2001, No. 974, §1.
Plain-English Summary
Default administration under Chapter 9 of this Title typically involves periodic interim accountings while the succession remains open. Article 3396.17 drops that default requirement for independent administration, consistent with the reduced court involvement that defines the whole Chapter: an independent administrator is not required to file an interim account.
That does not leave interested parties without any check on the administration. Any person interested in the estate, whether an heir, legatee, or creditor, may still demand an annual accounting from the independent administrator, using the procedure Article 3331 provides. And the court, on the application of any interested person, may go further and require accountings at more frequent intervals than once a year, if circumstances warrant it.
Accounting under independent administration therefore shifts from automatic to demand-driven: the interim reporting the default process assumes is not required unless an interested person asks for it, but the ability to ask, and the court's power to grant more frequent oversight, both remain available.
Frequently Asked Questions
Does an independent administrator have to file periodic accountings?
No interim accounting is required, but an interested person can demand an annual accounting under Article 3331, and the court can order more frequent ones on request.
Can heirs or creditors still demand an accounting from an independent administrator?
Yes. Any interested person may demand an annual accounting, and the court may order more frequent accountings on application.
How often can the court require an independent administrator to account?
More often than annually, if an interested person applies and the court finds it warranted.
What is the difference between this article and the final accounting requirement?
This article addresses accountings during the course of administration; Article 3396.19 separately requires a final account before the independent administrator can be discharged.
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
Also known as: Article 3396.17 Louisianaindependent administrator accounting requirementsannual accounting demand independent administrationinterim accounting not required independent administratorcourt ordered accounting independent administration Louisiana