Short Answer

In North Carolina, you ask the Clerk of Superior Court to order the fiduciary to account. For an estate, a personal representative must first be appointed; if inventory or accounts are late, you can request an order compelling a full accounting within 20 days. For a trust, a qualified beneficiary can demand an accounting and, if refused, file a trust proceeding asking the Clerk to order the trustee to account.

Understanding the Problem

You want to know how to make a fiduciary provide a formal accounting in North Carolina. You’re an heir/beneficiary, a sibling says they’re the executor but hasn’t opened probate, and most assets appear to be in a trust. The decision point is whether you need an estate accounting, a trust accounting, or both—and which office handles each request.

Apply the Law

North Carolina separates estate and trust oversight. The Clerk of Superior Court supervises estates and has jurisdiction over most trust “internal affairs” (including ordering accountings). An estate personal representative must file a detailed inventory soon after qualifying and periodic accounts until closing. A trustee must keep beneficiaries informed and provide accountings on request, even if the trust limits routine filings with the court.

Key Requirements

• Standing: Estate—an “interested person” (heir, devisee, creditor) may move the Clerk to compel an account. Trust—a “qualified beneficiary” may demand information and seek court-ordered accountings.
• Forum: Estates are handled in the Clerk of Superior Court of the decedent’s domicile. Trust accountings are filed as trust proceedings before the Clerk, typically where the trust is administered or where a beneficiary resides.
• Trigger & timing (estate): Inventory is due within three months after qualification; annual/final accounts follow. If late or unsatisfactory, the Clerk may order a full account within 20 days.
• Trigger & timing (trust): Beneficiaries may request information “at reasonable intervals” and at least annually; if the trustee refuses or delays, you can petition the Clerk to order an accounting.
• Relief the Clerk can order: Estates—orders to account, removal, or contempt for noncompliance. Trusts—orders to account and other remedies needed to protect beneficiaries; money-damages claims must be brought in superior court.
• Process: File a verified petition and serve an Estate Proceeding Summons (AOC‑E‑102); trust respondents generally have 10 days to answer. Proper service under Rule 4 is essential.

What the Statutes Say

• N.C. Gen. Stat. § 28A-21-4 (Order to compel estate accounting) – Clerk may order a full account within 20 days; removal or contempt if ignored.
• N.C. Gen. Stat. § 28A-2A-2 (Applying to probate a will) – After 60 days, an interested person may apply to probate if the named executor has not.
• N.C. Gen. Stat. § 36C-8-813 (Trustee duty to inform and report) – Trustee must keep beneficiaries informed and provide accountings.
• N.C. Gen. Stat. § 36C-2-203 (Clerk’s jurisdiction over trust proceedings) – Clerk may review and settle accounts and order appropriate relief for trust internal affairs.

Analysis

Apply the Rule to the Facts: Because there is no probate file and a sibling has not filed the will, you may first apply to probate the will and seek appointment of a personal representative. Once letters issue, the representative must file an inventory within three months and accounts thereafter; if missed or inadequate, ask the Clerk to order a full accounting within 20 days. Since assets appear to be in a trust, you can also send a written accounting demand to the trustee; if ignored, file a trust proceeding with the Clerk to compel an accounting and related relief.

Process & Timing

1. Who files: Estate—any interested person. Trust—a qualified beneficiary. Where: Estate in the Clerk of Superior Court for the decedent’s domicile; Trust in the Clerk where the trust is administered or a beneficiary resides. What: Estate—Application to probate and for letters, then a verified petition to compel accounting; Trust—verified petition to compel accounting with Estate Proceeding Summons (AOC‑E‑102). When: Estate—after letters issue and the three‑month inventory or later accounts are missed; Trust—after a reasonable written request for information is refused or not answered.
2. Serve respondents under Rule 4. In trust proceedings, respondents typically have 10 days to answer to the AOC‑E‑102 summons. The Clerk will set a hearing; local scheduling varies by county and caseload.
3. At hearing, request an order requiring a full, satisfactory accounting within 20 days and any appropriate relief (e.g., removal in estate matters for persistent noncompliance, or additional trust oversight). Expect a written order; continued hearings may be set if compliance is incomplete.

Exceptions & Pitfalls

• Standing matters: you must be an “interested person” (estate) or a “qualified beneficiary” (trust), or your petition can be dismissed.
• No open estate, no estate accounting: if no one has qualified, first open the estate and have a personal representative appointed.
• Trust venue/jurisdiction: if the trust’s principal place of administration is outside North Carolina, the Clerk may decline to proceed absent special circumstances.
• Scope limits before the Clerk: in trust matters, the Clerk cannot award money damages for breach; file a separate superior court case if damages are needed.
• Service traps: use the Estate Proceeding Summons (AOC‑E‑102) and complete Rule 4 service; defective service delays or derails relief.

Talk to a Probate Attorney

If you’re dealing with a missing estate or trust accounting and need the Clerk to step in, 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.