Art. 3396.19 Final account

When someone finishes their job as an independent administrator of an estate, they usually have to file a final report with the court showing how they handled the money and property. This is called a final account. The heirs and people who receive property from the estate (called legatees) can choose to skip this step if they all agree to waive it.

If a final account is filed, the court has to review and approve it first. This approval process is called homologation. Once the court approves the account, it will issue an order that officially releases the administrator from their duties. This means the administrator is no longer responsible for handling the estate.

The final account also has to be delivered to the right people following specific rules laid out elsewhere in the law (Chapter 9 of Title III of Book VI). This makes sure that everyone who has a stake in the estate gets proper notice of what happened with the money and property before the case closes.