Illinois Compiled Statutes
755 ILCS 5/24-1 (2026)
Duty to account
✓ current as of May 2026
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(755 ILCS 5/24-1)
(from Ch. 110 1/2, par. 24-1)
Sec. 24-1.
Duty to account.) (a) Except as provided in subsection
(b), within 60 days after the expiration of
12 months after the issuance of letters or within such further
time as the court allows
and thereafter whenever required by the court until the administration
is completed, and if the letters are revoked, within such time as the court
directs, every representative of a decedent's estate shall prepare and present a
verified account of his administration to the court which issued
his letters. The account shall state the receipts and
disbursements of the representative since his last accounting and all
real and personal estate which is on hand and shall be accompanied
by such evidence of the disbursements as the court may require.
(b) If written consents of all interested persons are filed in the
court, the court may excuse the preparation and presentation of an account,
subject to such conditions as the court deems appropriate.
(Source: P.A. 84-555; 84-690.)
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 1999–2025 · leading case: In Re Est. of Funk, 849 N.E.2d 366 (Ill. 2006).
In Re Est. of Funk, 849 N.E.2d 366 (Ill. 2006). “755 ILCS 5/24-1 (West 2004). Printy filed the first such account on October 11, 1983.”
In re Est. of Wade, 2020 IL App (4th) 190579-U (Ill. App. Ct. 2020). “Petitioner further argues the issue of “the outcome of [her] claims” was not finally determined and the use of “interested person” throughout the Probate Act, particularly in sections 24-1, 24-2, and 28-11 (755 ILCS 5/24-1, 24-2, 28-11 (West 2016)), shows the trial court…”
In re Est. of Imburgia, 2020 IL App (3d) 180496-U (Ill. App. Ct. 2020). “755 ILCS 5/24-1, 20-12 (West 2016). In this case, the inventory filed with the court on May 17, 2013, included the condominium located at 111 E.”
In re Est. of Peppa, 2020 IL App (2d) 190634-U (Ill. App. Ct. 2020). “After selling most of the estate’s property, Royce then submitted an accounting of the estate pursuant to section 24-1 of the Probate Act of 1975 (Act) (755 ILCS 5/24-1 (West 2018)) and moved to close the account pursuant to section 24-14 of the Act (id.”
Romeo v. Bank of Herrin, 2025 IL App (5th) 240247-U (Ill. App. Ct. 2025). “7 ¶ 15 On May 5, 2015, plaintiff filed a request for accounting directed to the Bank of Herrin pursuant to section 24-1(a) (755 ILCS 5/24-1(a) (West 2014)). The request noted that the accounting was due by statute before April 8, 2014, and no accounting had been filed.”
In Matter of Est. of Vail (Ill. App. Ct. 1999). “755 ILCS 5/24-1 (West 1996). All interested parties are to be notified of the hearing on the account.”
— 755 ILCS 5/24-1(a) — 1 case
Romeo v. Bank of Herrin, 2025 IL App (5th) 240247-U (Ill. App. Ct. 2025). “7 ¶ 15 On May 5, 2015, plaintiff filed a request for accounting directed to the Bank of Herrin pursuant to section 24-1(a) (755 ILCS 5/24-1(a) (West 2014)). The request noted that the accounting was due by statute before April 8, 2014, and no accounting had been filed.”
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