Short Answer

In North Carolina, if the Clerk of Superior Court flags your estate accounting for revisions, you must correct the deficiencies and supply any missing documents (often vouchers and receipts) so the clerk can approve it. If problems remain, the clerk can issue a formal order to file a “full and satisfactory” account, typically requiring compliance within 20 days of service. Continued noncompliance can trigger a show-cause hearing, removal, or contempt.

Understanding the Problem

You’re administering an estate in North Carolina and have already filed an accounting. The Clerk of Superior Court is reviewing it and asks for changes. What must you do, and what happens if you don’t fix it?

Apply the Law

Under North Carolina probate law, the clerk audits annual and final accounts and can require corrections, more detail, or supporting proof before approval. An account must include specific informational items and be backed by vouchers for disbursements and receipts for distributions. If an account is incomplete or unsatisfactory, the clerk may first request specific fixes and, if needed, issue a formal order requiring a full, satisfactory account within a short window. The forum is the Clerk of Superior Court in the county where the estate is administered; a formal order to cure usually requires action within 20 days after service.

Key Requirements

• Complete content: The accounting must show the covered period, starting balance, all receipts, all disbursements, distributions, and the balance on hand in clear detail.
• Proof for every payment: Provide vouchers or verified proof for disbursements (e.g., canceled checks or itemized paid receipts) and obtain signed receipts for beneficiary distributions.
• Reconcile to prior filings: Figures must reconcile to the inventory or last approved account; new assets or valuation changes should be identified clearly.
• Respond to clerk notices: Address itemized deficiencies promptly; if a formal order issues, file a satisfactory account within the ordered timeframe or seek an extension.
• Approval and discharge: Once the final account is approved, the clerk records it and enters an order discharging the personal representative.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-21-1 (Annual accounts; audit and vouchers) – Clerk audits accounts; vouchers may be required; approval is noted.
• North Carolina Gen. Stat. § 28A-21-3 (Account contents) – Lists required information for each account.
• North Carolina Gen. Stat. § 28A-21-4 (Enforcement; 20‑day order) – Clerk may order a full, satisfactory account within 20 days; noncompliance can lead to removal or contempt.
• North Carolina Gen. Stat. § 28A-23-1 (Discharge after final account approval) – After approval of the final account, the clerk enters an order discharging the personal representative.

Analysis

Apply the Rule to the Facts: Because your accounting is already under review, expect the clerk to specify exactly what needs fixing (missing vouchers, unclear entries, or reconciliation gaps). Work with your attorney to provide a corrected Account (using the standard account form) and any receipts or canceled checks. Keep your contact details current so you receive any formal order; if served with an order to render a satisfactory account, you must comply or seek more time within 20 days.

Process & Timing

1. Who files: Personal representative. Where: Clerk of Superior Court in the county administering the estate. What: Corrected/Amended ACCOUNT (AOC‑E‑506) with supporting vouchers and receipts; respond to any NOTICE listing missing items and, if issued, comply with an ORDER TO FILE A SATISFACTORY ACCOUNT. When: File promptly; if a formal order under § 28A‑21‑4 is served, file a full satisfactory account within 20 days of service or request an extension before it runs.
2. The clerk audits the resubmission. The clerk may ask follow‑up questions or examine the personal representative under oath. Timing varies by county and clerk workload.
3. Once satisfactory, the clerk endorses approval and records the account. For a final account, the clerk enters an order discharging the personal representative from further liability for administration of the estate.

Exceptions & Pitfalls

• Missing vouchers or unsigned beneficiary receipts commonly delay approval; replace lost vouchers with sworn proof.
• Disbursements tied to property that did not pass through the estate (like many post‑death real‑property expenses) can trigger revision requests; confirm what the estate may properly pay.
• Wrongful death proceeds are usually accounted for separately; commingling can draw objections and correction demands.
• Failure to reconcile the account to the inventory or last approved account is a frequent reason for deficiency notices.
• Ignoring a clerk’s order risks a show‑cause hearing, removal, or contempt; ask for an extension in writing if you need more time.

Talk to a Probate Attorney

If you’re dealing with a clerk’s revision request on an estate accounting, 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.