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A.R.S. § 14-3505

Court Orders, Annual Accounts, and Closing a Supervised Estate

Verified April 4, 2026 • 57th Legislature, 1st Regular Session

In a supervised administration, the court can issue interim orders at any time, including partial distributions. The personal representative must file annual accounts with the court and submit a final accounting when the estate closes.

Title 14, PROBATE OF WILLS AND ADMINISTRATION

azleg.gov

Interim Orders and Partial Distributions

Supervised administration does not mean everything waits until the very end. The court can issue orders throughout the process. If the personal representative or any interested person requests it, the court may authorize partial distributions, approve specific transactions, or grant other relief while the estate remains open.

Interim orders approving or directing partial distributions or granting other relief may be issued by the court at any time during the pendency of a supervised administration on the application of the personal representative or any interested person.

A.R.S. § 14-3505(A)

Supervised administration ends through the same closing process used for other estates under A.R.S. 14-3931, with the same notice requirements and time restrictions. The court does not keep the estate open indefinitely.

Annual Accounting Is Required

Unlike unsupervised administration, where the personal representative reports directly to the beneficiaries, supervised administration requires regular reporting to the court. The personal representative must file an account at least once per year during the administration.

A supervised personal representative shall file an account with the court not less than annually during his administration, and on closing shall file a final account to be approved under section 14-3931.

A.R.S. § 14-3505(B)

A copy of each intermediate account must be sent to all interested parties along with notice of the hearing. The court can also require the personal representative to submit to a physical check of the estate assets. When the court approves an intermediate account after notice and hearing, that order settles the personal representative's liabilities for the matters covered. On closing, the personal representative files a final account for court approval. If the personal representative resigns or is removed, they must also file an accounting at that point.

14-3505. Supervised administration; interim orders; distribution and closing orders; annual accounts; accounting on closing A. Unless otherwise ordered by the court, supervised administration is terminated by order in accordance with time restrictions, notices and contents of orders prescribed for proceedings under section 14-3931. Interim orders approving or directing partial distributions or granting other relief may be issued by the court at any time during the pendency of a supervised administration on the application of the personal representative or any interested person. B. A supervised personal representative shall file an account with the court not less than annually during his administration, and on closing shall file a final account to be approved under section 14-3931. He shall also account to the court on resignation or removal. Subject to appeal or vacation within the time permitted, an order made on notice and hearing allowing an intermediate account of a personal representative adjudicates his liabilities concerning matters considered in connection therewith. A copy of the intermediate account must be sent to all interested parties along with notice of hearing on the account. In connection with any account, the court may require the personal representative to submit to physical check of the estate in his control, to be made in any manner the court may specify.
View on azleg.gov

This page provides general legal information about Arizona statutes and is not legal advice. For guidance on how this law applies to your situation, speak with a qualified attorney.

Related Questions

What is probate, and how long does it take in Arizona?

Probate is a court-supervised process that validates a will, pays debts, and distributes assets. In Arizona, it typically takes 8 to 12 months and costs $10,000 to $15,000 in fees.

How much does probate cost in Arizona?

Probate in Arizona typically costs $10,000 to $15,000 for a standard estate, covering court fees, attorney fees, personal representative fees, appraisals, and accounting. Contested estates cost significantly more.

Related Statutes

§ 14-3502Supervised Administration in Arizona: Who Can Request It and When
§ 14-3503How Supervised Administration Affects Pending Probate Proceedings
§ 14-3504Powers of a Personal Representative Under Supervised Administration
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