Executor accounting is the fiduciary reporting an executor provides to beneficiaries and courts, detailing estate assets received, income collected, expenses, taxes, distributions, and remaining balances. It converts raw records into schedules that demonstrate diligence and compliance with the will and state law. Formal accountings support judicial settlement of the estate; informal accountings can resolve beneficiary questions without court. Accurate accounting limits disputes, provides transparency, and protects the executor from surcharge claims by documenting prudent administration and proper apportionment of costs.

Executors maintain ledgers of receipts and disbursements, attach appraisals, and support distributions with vouchers. Advisors help reconcile beneficiary designations, policy claims, and tax payments. Clean accountings reduce court queries and speed releases. Transparent reporting keeps beneficiaries informed and protects the executor from disputes over fees or investment decisions.