Ohio Rev. Code » Chapter 2109
Ohio Revised Code

Ohio Rev. Code § 2109.32 (2026)

Hearing on fiduciary's account

✓ current as of May 2026
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Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
PDF:
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(A) Every fiduciary's account required by section 2109.301, 2109.302, or 2109.303 of the Revised Code shall be set for hearing before the probate court. The hearing on the account shall be set not earlier than thirty days after the filing of the account.

At the hearing upon an account required by section 2109.302 or 2109.303 of the Revised Code and, if ordered by the court, upon an account required by section 2109.301 of the Revised Code, the court shall inquire into, consider, and determine all matters relative to the account and the manner in which the fiduciary has executed the fiduciary's trust, including the investment of trust funds, and may order the account approved and settled or make any other order that the court considers proper. If, at the hearing upon an account, the court finds that the fiduciary has fully and lawfully administered the estate or trust and has distributed the assets of the estate or trust in accordance with the law or the instrument governing distribution, as shown in the account, the court shall order the account approved and settled and may order the fiduciary discharged. Upon approval of a final and distributive account required by division (B)(1) of section 2109.301 of the Revised Code, the court may order the surety bond for the fiduciary terminated. Unless otherwise ordered by the court, the fiduciary shall be discharged without further order twelve months following the approval of the final and distributive account.

(B)(1) An administrator or executor filing an account pursuant to section 2109.301 of the Revised Code shall provide at the time of filing the account a copy of the account to each heir of an intestate estate or to each beneficiary of a testate estate. An administrator or executor is not required to provide a copy of the account to any of the following:

(a) An heir or a beneficiary whose residence is unknown;

(b) A beneficiary of a specific bequest or devise who has received the beneficiary's distribution and for which a receipt has been filed or exhibited with the court.

(2) An administrator or executor filing an account pursuant to section 2109.301 of the Revised Code shall file with the probate court a certificate of service of account prior to or simultaneously with the filing of the account.

(3) The probate court shall not approve the final account of any executor or administrator until the following events have occurred:

(a) Three months have passed since the death of the decedent.

(b) The surviving spouse has filed an election to take under or against the will, or the time for making the election has expired.

(4) If an administrator or executor learns of the existence of newly discovered assets after the filing of the final account or otherwise comes into possession of assets belonging to the estate after the filing of the final account, the executor or administrator shall file a supplemental final account with respect to the disposition of the assets and shall provide a copy of the supplemental final account to each heir of an intestate estate or to each beneficiary of a testate estate, as provided in division (B)(1) of this section and subject to the exceptions specified in divisions (B)(1)(a) and (b) of this section.

(C) The rights of any person with a pecuniary interest in the estate are not barred by approval of an account pursuant to divisions (A) and (B) of this section. These rights may be barred following a hearing on the account pursuant to section 2109.33 of the Revised Code.
Notes of Decisions
Cited in 26 cases (8 in the last 5 years), 1969–2025 · leading case: In re Est. of Zeak, 2022 Ohio 951 (Ohio Ct. App. 2022).
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In re Est. of Zeak, 2022 Ohio 951 (Ohio Ct. App. 2022). · cites it 9× “R.C. 2109.32 "requires the probate court to hold a hearing on the final account.”
In re Est. of Faldon, 2016 Ohio 7337 (Ohio Ct. App. 2016). · cites it 4× “A beneficiary’s rights are not barred by approval of an account pursuant to R.C. 2109.32, but may be barred following a hearing on the account pursuant to R.”
In Re Est. of Cullen, 692 N.E.2d 650 (Ohio Ct. App. 1997). · cites it 6× “Notice of the hearing on the account was made by publication pursuant to the version of R.C. 2109.32 in effect at that time. 2 Appellants did not receive actual notice, which *259 was at the fiduciary’s discretion under R.”
In re Guardianship of Hollins, 872 N.E.2d 1214 (Ohio 2007). “” R.C. 2109.32(A). If there is a motion pending and a record of a hearing on that motion, the court has a duty to inquire into and make any necessary order to resolve the issue before finalizing the guardianship and approving the final account.”
Dayton Lodge, L.L.C. v. Hoffman, 2013 Ohio 5755 (Ohio Ct. App. 2013). · cites it 3× “{¶ 55} R.C. 2109.32 states that: Every fiduciary’s account * * * shall be set for hearing * * *.”
In re Est. of Andolsek, 2025 Ohio 511 (Ohio Ct. App. 2025). · cites it 2× “” R.C. 2109.32(A). Not less than five days prior to the hearing on the account, “[a]ny person interested in an estate or trust may file exceptions to an account or to matters pertaining to the execution of the trust.”
In Re Est. of Kelsey, 847 N.E.2d 1277 (Ohio Ct. App. 2006). “R.C. 2109.32(A). 11 . In re Rothstein (1958), 108 Ohio App.”
In re Est. of Jenkins, 2019 Ohio 2112 (Ohio Ct. App. 2019). “In addition, the account shall include an itemized statement of all funds, assets, and investments of the estate known to or in the possession of the administrator or executor at the end of the accounting period and shall show any changes in investments since the last previous…”
In Re Est. of George, 252 N.E.2d 176 (Ohio Ct. App. 1969). · cites it 4× “Since 1945 (121 Ohio Laws 275), Section 10506-39, General Code (now incorporated into Section 2109.32, Eevised Code), has provided that, “If, at the hearing upon an account, the court finds that the fiduciary has fully and lawfully administered the estate or trust and has…”
Mathe v. Fowler, 469 N.E.2d 89 (Ohio Ct. App. 1983). “On September 10, 1981, notice of the hearing on the account was published in a local newspaper pursuant to R.C. 2109.32. On October 15, 1981, the probate court approved the final and distributive account.”
In re Est. of Goubeaux, 2023 Ohio 647 (Ohio Ct. App. 2023). “Under R.C. 2109.32(A), “[e]very fiduciary’s account * * * shall be set for hearing before the probate court.”
In Re Est. of Winograd, 582 N.E.2d 1047 (Ohio Ct. App. 1989). “R.C. 2109.32. In November 1985, appellant, Kenneth Kates, filed a claim with the probate court requesting an order of distribution and removal of SNB as trustee.”
Show all 26 citing cases →
Ohio Rev. Code § 2109.32(A): 12 cases
In re Est. of Zeak, 2022 Ohio 951 (Ohio Ct. App. 2022). “R.C. 2109.32 "requires the probate court to hold a hearing on the final account.”
In re Guardianship of Hollins, 872 N.E.2d 1214 (Ohio 2007). “” R.C. 2109.32(A). If there is a motion pending and a record of a hearing on that motion, the court has a duty to inquire into and make any necessary order to resolve the issue before finalizing the guardianship and approving the final account.”
In re Est. of Andolsek, 2025 Ohio 511 (Ohio Ct. App. 2025). “” R.C. 2109.32(A). Not less than five days prior to the hearing on the account, “[a]ny person interested in an estate or trust may file exceptions to an account or to matters pertaining to the execution of the trust.”
In Re Est. of Kelsey, 847 N.E.2d 1277 (Ohio Ct. App. 2006). “R.C. 2109.32(A). 11 . In re Rothstein (1958), 108 Ohio App.”
In re Est. of Goubeaux, 2023 Ohio 647 (Ohio Ct. App. 2023). “Under R.C. 2109.32(A), “[e]very fiduciary’s account * * * shall be set for hearing before the probate court.”
Ohio Rev. Code § 2109.32(B)(1): 3 cases
In re Est. of Faldon, 2016 Ohio 7337 (Ohio Ct. App. 2016). “A beneficiary’s rights are not barred by approval of an account pursuant to R.C. 2109.32, but may be barred following a hearing on the account pursuant to R.”
In re Est. of Watson, 2018 Ohio 3209 (Ohio Ct. App. 2018).
In re Est. of Cornell, 2021 Ohio 877 (Ohio Ct. App. 2021).
Ohio Rev. Code § 2109.32(B)(2): 1 case
In re Est. of Montgomery, 2014 Ohio 1401 (Ohio Ct. App. 2014).
Ohio Rev. Code § 2109.32(C): 1 case
In re Est. of Faldon, 2016 Ohio 7337 (Ohio Ct. App. 2016). “A beneficiary’s rights are not barred by approval of an account pursuant to R.C. 2109.32, but may be barred following a hearing on the account pursuant to R.”
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