Unless the heirs and legatees waive a final accounting, the independent administrator shall file a final account with the court. After homologation of that account, the court shall enter an order discharging the succession representative. The final account shall be served in accordance with Chapter 9 of Title III of Book VI.
Art. 3396.19.Final Account
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 3396.19 requires an independent administrator to file a final account, unless the heirs and legatees waive it, and directs the court to discharge the administrator once that account is homologated, with service of the account governed by Chapter 9 of this Title.
Full Text of Art. 3396.19
Amendment History
Acts 2001, No. 974, §1.
Plain-English Summary
Whatever freedom independent administration provides along the way, it ends the same way default administration does. Article 3396.19 requires the independent administrator to file a final account with the court, unless the heirs and legatees waive that requirement, paralleling the waiver option Article 3391 allows for discharge under Chapter 12.
Once the court homologates that final account, it enters an order discharging the succession representative, the same discharge mechanism Chapter 12 establishes generally, rather than a separate discharge process reserved for independent administrators.
The final account still has to reach the people entitled to review it. Article 3396.19 requires it to be served in accordance with Chapter 9 of this Title, meaning interested heirs and residuary legatees get notice and a chance to review or oppose the closing account, even though the interim steps of the administration needed no comparable court filings along the way.
Frequently Asked Questions
Does an independent administrator have to file a final account?
Yes, unless the heirs and legatees waive the requirement, in which case the court can proceed to discharge without one.
Can the heirs waive the final accounting requirement?
Yes. Article 3396.19 allows the heirs and legatees to waive the final account, mirroring Article 3391's waiver option.
What happens after the court homologates the final account?
The court enters an order discharging the independent administrator as succession representative.
How is the final account served on interested parties?
In accordance with Chapter 9 of this Title, the same notice procedures used for accounts filed in default administration.
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 3396.19 Louisianafinal account independent administrator Louisianawaiving final accounting independent administrationdischarge after final account independent administratorserving final account Louisiana succession