Short Answer

In North Carolina, the usual way to get the statements needed for a probate accounting is to have the personal representative request them directly from each bank or financial institution using certified Letters Testamentary/Letters of Administration and a certified death certificate. If the institution says it cannot release records without more authority, the next step is often a written request that identifies the exact date range and account, followed (if needed) by a court order or subpoena issued in an estate proceeding. For trust accounts, the person with legal authority over the trust (the trustee or a successor trustee) usually must request the statements, not the personal representative.

Understanding the Problem

In North Carolina probate, can a personal representative obtain bank and trust account statements that the Clerk of Superior Court expects as support for an annual or final accounting? When an estate administration is delayed (for example, while a creditor notice period runs), the accounting still needs verifiable starting and ending balances and a clear paper trail for receipts and payments. The practical issue is identifying who has authority to request each set of statements (estate account versus a decedent’s trust account) and what documentation the financial institution will accept.

Apply the Law

North Carolina requires personal representatives to collect estate assets, keep good records, and file inventories and accounts with the Clerk of Superior Court when required. In practice, the Clerk typically expects supporting documentation that ties the accounting to real-world transactions, including bank statements showing beginning and ending balances and backup for payments (such as canceled checks, receipts, or other proof). If the needed records are held by a third party (like a bank), the first step is usually an authorization-based request using probate appointment documents; if that fails, a court process may be required.

Key Requirements

• Authority to request records: The requester must have legal authority over the account (personal representative for estate accounts; trustee for trust accounts) and must prove that authority to the institution.
• Specific, document-backed accounting: The accounting should match statements (opening balance, deposits, withdrawals, and closing balance) and include proof for disbursements.
• Timing awareness: Statements should cover the exact accounting period the Clerk will audit (often from date-of-death balances through the accounting end date, plus the estate checking account period after qualification).

What the Statutes Say

• N.C. Gen. Stat.  53B-4 (Financial Privacy Act Access to financial records) – Lists the recognized ways a government authority may obtain customer financial records, including by subpoena/court order when authorized by law and required steps are met.
• N.C. Gen. Stat.  53B-5 (Customer notice/certification for certain subpoenas/orders) – Sets procedural requirements that can apply to certain subpoenas/court orders for financial records.
• N.C. Gen. Stat.  33B-15 (Custodial trust reporting/accounting) – Requires a custodial trustee to provide written statements annually and on reasonable request to the beneficiary or the beneficiary’s legal representative.
• N.C. Gen. Stat.  36F-8 (Disclosure of digital assets of deceased user) – Shows a common proof-of-authority pattern for custodians: written request plus certified death certificate and certified letters, which is similar to what many institutions ask for in practice.

Analysis

Apply the Rule to the Facts: Because the estate accounting requires statements for both an estate bank account and a decedent’s individual trust account, the first step is to separate authority: the personal representative usually has authority to request the estate account statements, while the trustee (or successor trustee) usually must request the trust account statements. Since the creditor notice period had to be rerun and the estate is waiting to distribute, it is especially important that the statements cover the full period the Clerk will audit and that each disbursement can be backed up with documents (canceled checks, receipts, or similar proof). Where property was scrapped with no proceeds or retained informally, the accounting typically needs documentation showing what happened (for example, a disposal receipt or written explanation) so the paper trail matches the inventory and the account.

Process & Timing

1. Who files: The personal representative requests estate account statements; the trustee/successor trustee requests trust account statements. Where: Requests are made to each bank/financial institution that holds the account (not the courthouse). What: A written request that identifies the account, date range, and exactly what is needed (monthly statements, images of canceled checks, and a date-of-death balance/interest breakdown), along with a certified copy of Letters Testamentary/Letters of Administration and a certified death certificate. When: As soon as the accounting period is known; do not wait until the creditor period ends if the Clerk’s accounting deadline is approaching.
2. If the bank resists: Escalate within the institution (branch manager, estate servicing department) and provide a tighter request: exact months needed, whether images of checks are required, and where to send records. Many institutions will also respond more smoothly if asked for (a) the date-of-death balance and accrued interest, and (b) a copy of the signature card for ownership questions.
3. If records still cannot be obtained: Open or use an estate proceeding in the Clerk of Superior Court and ask for court-backed process (such as an order compelling production or a subpoena for records) tailored to the specific account and time period, then attach the received statements as supporting documents to the probate accounting.

Exceptions & Pitfalls

• Trust versus estate authority: A common problem is requesting trust statements using probate Letters. Banks often will not release trust account statements to a personal representative unless that person is also the acting trustee or has other documented authority under the trust.
• Wrong date range: Probate accountings can be rejected or delayed if the statements do not show the opening balance that matches the inventory/date-of-death values or do not include the full accounting period (including months with no activity).
• Missing backup for disbursements: Clerks commonly expect proof for payments. If the estate paid expenses by debit card, online bill-pay, or cashier’s check, request transaction detail and images that substitute for canceled checks.
• Informal personal property handling: When property is scrapped with no proceeds or informally retained, the accounting can look incomplete unless the file contains a short, dated explanation plus any available third-party paperwork (disposal receipt, written acknowledgment, or sale listing/closing documentation).
• Privacy law misunderstandings: Financial institutions have privacy duties and may refuse to act on informal requests. A written request with certified appointment documents usually solves the problem; if it does not, the solution is typically court-backed process rather than repeated informal calls.

Conclusion

In North Carolina probate, the personal representative usually obtains estate bank account statements by making a written request to the financial institution with certified Letters Testamentary/Letters of Administration and a certified death certificate, covering the exact accounting period the Clerk will audit. Trust account statements usually must be requested by the trustee (or successor trustee), not the personal representative. If a bank will not release records with standard proof, the next step is to seek a court order or subpoena in an estate proceeding to compel production.

Talk to a Probate Attorney

If a probate accounting is being held up because a bank will not provide trust or estate account statements, our firm has experienced attorneys who can help document authority, narrow the records request, and pursue court-backed options when needed. 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.