# Executor of Estate

**URL:** <https://boards.straightdope.com/t/executor-of-estate/701312>\
**Category:** Factual Questions\
**Created:** [October 14, 2014, 4:23pm UTC](https://boards.straightdope.com/t/executor-of-estate/701312 "2014-10-14T16:23:13Z")\
**Posts on this page:** 3\
**Page:** 1

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**Author:** ![Redlocks](https://avatars.discourse-cdn.com/v4/letter/r/85e7bf/32.png) [@Redlocks](https://boards.straightdope.com/u/Redlocks)\
**Post date:** [October 14, 2014, 4:23pm UTC](https://boards.straightdope.com/t/executor-of-estate/701312/1 "2014-10-14T16:23:13Z")

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In the State of South Carolina, is an estate’s executor required to provide an accounting to heirs of all the activity involved in settling the estate?

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**Author:** ![md2000](https://avatars.discourse-cdn.com/v4/letter/m/73ab20/32.png) [@md2000](https://boards.straightdope.com/u/md2000)\
**Post date:** [October 14, 2014, 4:49pm UTC](https://boards.straightdope.com/t/executor-of-estate/701312/2 "2014-10-14T16:49:53Z")

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I find this listed as general duties for Executors in the USA:

> [@](#):
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> • Keep accurate records. It is very important to keep accurate records of everything you do. You will need to create a final accounting, which the beneficiaries must review before the distribution of the estate can be finalized. The accounting should include any distributions and expenses as well as any income earned by the estate since the deceased died.
> 
> • File the final accounting with the court. Once the final accounting is approved by the beneficiaries and the court, the court will close the estate. File a final report with the court and close the estate.

I imagine the final filing is a publicly accessible document?  
and in SC

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> D. Summary Administration - Accounting Not Required. Estates that qualify for  
> summary administration are not required to file a final accounting. An estate qualifies for summary  
> administration when the net estate does not exceed ten thousand dollars or the personal  
> representative(s) is/are either the sole heir(s) (when the decedent did not have a will) or sole  
> devisee(s) (when the decedent had a will).1

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**Author:** ![Really\_Not\_All\_That\_Bright](https://avatars.discourse-cdn.com/v4/letter/r/e8c25b/32.png) [@Really\_Not\_All\_That\_Bright](https://boards.straightdope.com/u/Really_Not_All_That_Bright)\
**Post date:** [October 14, 2014, 5:37pm UTC](https://boards.straightdope.com/t/executor-of-estate/701312/3 "2014-10-14T17:37:02Z")

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Requirements will depend on the form of administration involved. You may find [this](http://www.oconeesc.com/Portals/0/Documents/Probate/EstateSettlement%20pamplet%20overview.pdf) primer useful. Assuming you are going through informal administration, pay special attention to the inventory requirements on page 10.