Mississippi Code

Miss. Code Ann. § 91-7-291 (2026)

Final accounts

✓ current as of July 2026

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When the estate has been administered by payment of the debts and the collection of the assets, it shall be the duty of the executor or administrator, unless the court or chancellor, on cause shown, shall otherwise order, to make and file a final settlement of the administration by making out and presenting to the court, under oath, his final account, which shall contain a distinct statement of all the balances of the annual accounts, either as debits or credits, all other charges and disbursements, amounts received and not contained in any previous annual account, and a statement of the kind and condition of all assets in his hands. There shall be no requirement for filing a final account if the requirement of filing accountings is waived in the testator's will. The court or the chancellor may also waive the requirement for filing a final account in an intestate estate upon petition to the court by the administrator. Even though the requirement of filing accountings or the final account is waived in the testator's will or waived by the court or the chancellor upon petition to the court by the administrator in an intestate estate, the court or the chancellor may later order the executor or administrator to file a final account upon the timely petition of a beneficiary or other interested party if the court or the chancellor determines that the filing of a final account is necessary or advisable and the petition is timely filed.

Codes, 1857, ch. 60, art. 106; 1871, § 1166; 1880, § 2069; 1892, § 1950; 1906, § 2124; Hemingway's 1917, § 1792; 1930, § 1736; 1942, § 638; Laws, 1960, ch. 217, § 7.

Amended by Laws, 2019, ch. 458, HB 1375,§ 9, eff. 7/1/2019.

Notes of Decisions

Cited in 2 cases, 1987–1991 · leading case: Smith by Young v. Est. of King, 579 So. 2d 1250 (Miss. 1991).

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Smith by Young v. Est. of King, 579 So. 2d 1250 (Miss. 1991). “After the running of the ninety days and the settlement of claims filed, when she is statutorily permitted and required to file a final accounting, Miss. Code Ann. §§ 91-7-291 , -293, -295, she had no reason to tell the court of or issue a summons for any potential claimant…”

Braxton v. Johnson, 514 So. 2d 1232 (Miss. 1987). “To permit an administrator to wait until an estate is otherwise ready for closing before deciding whether or not to appeal a decree allowing a claim would countenance outrageous postponements in paying the indebtednesses due by the estate.”

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