Art. 4396 Effect of homologation

When a court approves an account that isn't the final one, that approval counts as basic proof that the account is correct. This means the numbers are presumed accurate, but someone could still challenge them later if they have good reason to.

When a court approves the final account, though, this approval works just like a final judgment in a regular lawsuit. This is a much stronger legal outcome. Once the final account is approved, it becomes very hard to reopen or challenge those numbers later. The case is essentially closed on that accounting.

In simple terms, this rule tells you how much weight a judge's approval carries. Early or partial accounts get a lighter stamp of approval that can still be questioned. The final account gets a heavy stamp that locks things in place, similar to how a final court decision in any other case works.