What does Passing an Estate's Accounts mean?

The personal representative of an estate (sometimes referred to as an executor or administrator) has a duty to account to each person who has an interest in the estate to ensure that the estate has been administered fairly and properly.

A passing of an estate’s accounts is when the personal representative, often with the assistance of the personal representative’s legal counsel, prepares an accounting of the assets of the estate at the time of the deceased’s death and all the money that flowed into and out of the estate from (typically) the deceased’s date of the death to the present.  The accounts must also address how the personal representative intends to distribute the estate and clearly outline any compensation sought by the personal representative.

Unless the accounts are accepted by all the beneficiaries, the personal representative is required to present or ‘pass’ the accounts before a Judge or Associate Judge of the Supreme Court of BC.

In most cases, a passing of the accounts in the courts is not necessary if the personal representative has the consent of all of the beneficiaries.  It is important to note that beneficiaries who are under the age of 19 or who are not mentally competent are not legally able to consent and therefore, in most cases, a court order is required to pass the accounts.

If you are a beneficiary of an estate that is concerned about whether the personal representative has properly and fairly administered the estate, or if you are a personal representative trying to fulfill your duty to account, it is important to speak to an estate lawyer for assistance.