Short Answer

In North Carolina, once the Clerk of Superior Court approves a final estate accounting, the clerk enters an order discharging the personal representative from further duties. Before and immediately after discharge, the personal representative should ensure all distributions are complete and documented, submit any required tax certifications, handle the bond and letters, and close out the estate’s practical matters. If new assets are later found or a necessary task was missed, the estate can be reopened.

Understanding the Problem

You want to know what happens after the Clerk of Superior Court approves an estate accounting in North Carolina probate. The key decision point is: once the accounting in your estate case is approved, what must the personal representative do to properly close the estate and end their duties? Here, the clerk is reviewing a previously filed accounting for approval.

Apply the Law

Under North Carolina law, the Clerk of Superior Court audits and, if correct, approves the accounting. Approval makes the accounting prima facie correct, and the clerk records it. For a final accounting, the matter does not fully end until the clerk enters an order discharging the personal representative. After final approval and discharge, the bond can be released, letters become ineffective, and the estate is closed. Unclaimed beneficiary shares may be deposited with the clerk and later escheated. If new property is discovered or a necessary act remains, the clerk can reopen the estate.

Key Requirements

• Accounting approval and recordation: The clerk’s approval of the account is recorded and is prima facie evidence of correctness.
• Order of discharge: For a final account, the clerk must enter an order discharging the personal representative; approval alone does not discharge.
• Receipts, vouchers, and taxes: Distributions should be backed by signed receipts and disbursements by vouchers or verified proof; file any required tax certifications (older estates).
• Bond and letters: After discharge, notify the surety to release/cancel the bond and return/cancel letters with the clerk.
• Unclaimed shares and later assets: Deposit missing-heir shares with the clerk before closing; unclaimed funds escheat after one year. Later-discovered assets or unfinished acts can justify reopening.

What the Statutes Say

• N.C. Gen. Stat. § 28A-23-1 (Order discharging personal representative) – Clerk enters an order discharging the personal representative after the final account is audited and approved.
• N.C. Gen. Stat. § 28A-21-6 (Permissive notice of proposed final account) – If used, heirs/devisees have 30 days from Rule 4 service to object.
• N.C. Gen. Stat. § 28A-22-9 (Known but unlocated beneficiaries) – Deposit shares with the clerk; after one year unclaimed funds go to the State Treasurer.
• N.C. Gen. Stat. § 28A-23-5 (Reopening an estate) – Clerk may reopen if new property is discovered, a necessary act remains, or for other proper cause.

Analysis

Apply the Rule to the Facts: Because the clerk is reviewing your previously filed accounting, the next step after approval is to ensure the clerk enters the order discharging the personal representative; approval alone does not end duties. Make sure receipts for all distributions and vouchers for disbursements are on file, and address any required tax certifications for older estates. Then, notify the surety to release the bond and coordinate cancellation/return of letters with the clerk. Keep records in case new assets surface and a reopening is needed.

Process & Timing

1. Who files: Personal representative (through counsel). Where: Clerk of Superior Court in the county where the estate is administered. What: Finalize the approved Account (AOC‑E‑506); ensure distribution receipts (AOC‑E‑521) and any required tax certificate (AOC‑E‑212 for older estates) are filed; request/confirm entry of the discharge order; send Notice to Surety of Settlement (AOC‑E‑508). When: Immediately after the clerk approves the final account.
2. Once the discharge order is entered, deliver the clerk’s certification to the surety for bond release and close estate financial accounts; if you held a reserve (for taxes or final bills), file a supplemental/final account once paid. County practices on timing and preferred forms can vary.
3. For any missing beneficiary, deposit the share with the clerk before closing. If new assets are later found, file a motion to reopen with the Clerk of Superior Court under the reopening statute.

Exceptions & Pitfalls

• Approval is not discharge: you remain in office—and potentially liable for prior acts—until the clerk enters the discharge order.
• Documentation gaps: missing receipts or vouchers can delay approval or closing; keep organized, verifiable records.
• Unclaimed shares: don’t hold beneficiary funds indefinitely; deposit with the clerk to avoid delay, noting the one‑year escheat rule.
• Reserves and later assets: if you hold back for taxes/expenses or discover assets after closing, expect to file a supplemental account or move to reopen.
• Appeals/objections: if permissive notice was used, objections must be timely; appeal rights from clerk orders exist but have short timelines—act promptly.

Talk to a Probate Attorney

If you’re dealing with closing steps after an approved 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.