Art. 3337 Effect of homologation

When a court approves an account that isn't the final one, that approval is treated as basic proof that the account is correct. It's not the last word on the matter, but it counts as solid evidence if anyone questions the account later.

When a court approves a final account, though, that approval works just like any final judgment in a regular lawsuit. This means it has full legal force and closes out the matter, similar to how a final ruling would end any other type of case.

In simple terms, this rule explains two different levels of court approval. Approving a regular account gives it credibility but leaves room for challenge. Approving a final account settles things completely, the same way a final court decision would in any other case.