Short Answer

In North Carolina, notice of a proposed final account is optional. If you did not receive formal service of a proposed final account, you have not waived objections. You can file an estate proceeding with the Clerk of Superior Court to challenge the accounting, ask for a hearing, and request corrections or repayment. If the clerk already approved the final account, you may seek relief by a timely appeal or a motion to set aside the order and, if needed, ask to reopen the estate.

How North Carolina Law Applies

North Carolina lets a personal representative (PR) close an estate by filing a final account that the clerk audits. The PR may send formal notice of the proposed final account, but is not required to. If you were properly served and did not object within 30 days, items listed may be deemed accepted. If you received no formal notice, you can still object.

If the clerk has not approved the final account, you can petition the clerk to review it, require missing vouchers or receipts, and hold a hearing. If the clerk already approved the account, you have two main routes: file a timely appeal from the order approving the account, or ask the clerk (or court) to set aside that order based on lack of notice, mistake, or similar grounds, and, if necessary, request that the estate be reopened for “proper cause.”

Key Requirements

• Standing. You must be an interested party (typically an heir, devisee, or creditor) to file an estate proceeding and be heard on the account.

• What a proper account shows. Final and annual accounts must list beginning balances, all receipts, disbursements, distributions, and what remains on hand, and be supported by vouchers or verified proof. The clerk may examine the PR under oath and require supporting documents.

• Notice and objections. Notice of a proposed final account is optional. If the PR serves you under Rule 4 and you do not object within 30 days, the disclosed matters are deemed accepted. If you were not served, you may still object.

• Effect of approval. The clerk’s approval of an account is prima facie evidence it is correct. You can overcome this with credible evidence (for example, missing vouchers, distributions that do not match the will or intestacy, or undisclosed receipts).

• After discharge. Discharging the PR does not wipe out liability for breaches committed during administration. The clerk can reopen an estate for newly found assets, unperformed necessary acts, or other proper cause.

Process & Timing

1. Get the file. Visit or contact the Clerk of Superior Court (Estates Division) where the estate is filed. Ask for copies of the final account (AOC-E-506), any certificate of notice of proposed final account, and the order approving the account and discharging the PR.

2. If the final account is not yet approved: File a verified petition in the estate file (an “estate proceeding”) under N.C.G.S. § 28A-2-6 identifying specific objections (e.g., missing vouchers, improper expenses, distributions that do not match the will or intestacy, omitted assets). Ask the clerk to set a hearing, require the PR to produce vouchers, and correct the account.

3. Service. Have the clerk issue an Estate Proceeding Summons and serve all respondents under Rule 4 so everyone is properly before the court.

4. Hearing. Present documents and testimony. The clerk can examine the PR, require vouchers or verified proof of payments, and decide facts and law. The clerk may also order mediation.

5. If the clerk already approved the account: Act quickly. If you were served with the order, you generally have 10 days from service to appeal under N.C.G.S. § 1-301.3. If you were not served, file a motion for relief from the order under Rule 60(b) (e.g., lack of notice, mistake, or fraud) and ask the clerk or court to set the approval aside.

6. Reopening if needed. If the PR was discharged and issues remain, request that the estate be reopened for “other proper cause” under N.C.G.S. § 28A-23-5. You can also ask the clerk to require an amended or supplemental account and to order repayment or correction of distributions.

7. Remedies. Depending on the facts, you may request disallowance or reduction of PR commissions, correction of entries, repayment to the estate, and, in serious cases, removal of the PR. If broader monetary damages are sought for breach of fiduciary duty, you may need a separate civil action in the trial division.

What the Statutes Say

• N.C.G.S. § 28A-21-6: Allows, but does not require, the PR to serve a proposed final account. If properly served, heirs/devisees have 30 days to object; silence deems acceptance of disclosed items.
• N.C.G.S. § 28A-21-3: Lists the contents required in annual and final accounts.
• N.C.G.S. § 28A-21-1: Clerk audits accounts; approval is prima facie evidence of correctness and may follow examination of the PR under oath.
• N.C.G.S. § 28A-21-5: PR must produce vouchers or verified proof for disbursements.
• N.C.G.S. § 28A-2-6: Governs estate proceedings before the clerk, including petitions, service, and hearings.
• N.C.G.S. § 1-301.3: Provides a 10-day window (after service of the order) to appeal the clerk’s order to superior court; sets the standard of review.
• N.C.G.S. § 1A-1, Rule 60(b): Allows relief from a final order for reasons such as mistake, excusable neglect, fraud, or a void order due to lack of due process.
• N.C.G.S. § 28A-23-1: Discharge of the PR after approval of the final account does not release liability for prior breaches.
• N.C.G.S. § 28A-23-5: Clerk may reopen an estate if new property is discovered, necessary acts remain, or for other proper cause.

Exceptions & Pitfalls

• “No notice” is not, by itself, a silver bullet. Because notice of a proposed final account is permissive, the lack of notice does not automatically invalidate the account. You still need to show a problem with the accounting or process.

• 30-day window after service of proposed account. If you were formally served under § 28A-21-6 and did not object within 30 days, you may be deemed to accept the disclosed items, which narrows your options.

• Appeal deadline. If you were served with the clerk’s approval order, you generally have only 10 days to appeal. If you were not served, act quickly and seek Rule 60(b) relief.

• Evidence matters. The clerk’s approval is prima facie correct. Bring bank statements, invoices, receipts, emails, and witness testimony to support your objections.

• Jurisdiction limits. The clerk can audit and correct accounts and address administration issues. Larger claims for money damages (like tort claims for breach of fiduciary duty) may require a separate civil action in the trial division.

Helpful Hints

• Ask the clerk’s office for a full copy of the account, supporting schedules, and the audit notes if available.
• Make a short list of your specific objections: missing vouchers, questionable expenses, omitted assets, or distributions that do not match the will or intestacy law.
• Attach exhibits to your petition so the clerk can see the math and documents at a glance.
• Request that the clerk examine the PR under oath and require production of vouchers.
• If the estate is already closed, ask for Rule 60(b) relief and, if needed, to reopen the estate. Procedures and deadlines can vary by county; confirm local practice with the clerk.

Talk to a Probate Attorney

If you’re dealing with a disputed final accounting or you never received notice and the estate was closed, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at (919) 341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney–client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.