A Trust Beneficiary’s Right to an Accounting in California

Short answer: If you are a beneficiary of an irrevocable California trust — including a revocable trust that became irrevocable when the person who created it died — you generally have the right to a formal accounting of what the trustee has done with the trust’s money and property. California Probate Code sections 16060 through 16063 spell out what the trustee must tell you and when. If the trustee refuses, you can ask the court to order it.

This page is general information about California law, not legal advice about your specific trust. Trust terms and deadlines vary — the dates below are strict, so act promptly.

The trustee’s core duty to keep you informed

A trustee is a fiduciary. Under Probate Code § 16060, the trustee has a duty “to keep the beneficiaries of the trust reasonably informed of the trust and its administration.” That is the foundation. Several more specific duties build on it:

• § 16061 — On reasonable request by a beneficiary, the trustee must report information about the trust’s assets, liabilities, receipts, and disbursements, the acts of the trustee, and the particulars relating to administration.
• § 16061.7 — When a revocable trust becomes irrevocable (most commonly because the settlor died), the trustee must serve a formal notification by trustee on every beneficiary and every heir of the deceased settlor, generally within 60 days. That notice must tell you that you are entitled to request a copy of the trust terms.
• § 16062 — The trustee must account to each current income or principal beneficiary at least annually, when the trust terminates, and whenever there is a change of trustee.
• § 16063 — Sets out what a proper account must contain: a statement of receipts and disbursements, a statement of assets and liabilities, the trustee’s compensation, and the agents the trustee hired (and their relationship to the trustee, if any).

What is the difference between the § 16061.7 notice and an accounting?

They are two different things. The § 16061.7 notification is a one-time notice that goes out after the settlor dies — it starts your clock to request the trust document and to contest the trust. An accounting under § 16062 is the ongoing financial report showing every dollar in and out. You can be entitled to both.

Why does the 120-day deadline matter so much?

The § 16061.7 notification triggers a 120-day window to contest the trust (Probate Code § 16061.8). If you receive a proper notice and do not file a contest within 120 days, you generally lose the right to challenge the trust’s validity — forever. This is the single most important deadline in California trust administration, and it is exactly the kind of hard rule that general online answers gloss over.

Can I demand an accounting if the trustee won’t give me one?

Yes. If the trustee ignores a reasonable request, a beneficiary may petition the probate court under Probate Code § 17200 to compel an accounting and to review the trustee’s conduct. The court can order the account, surcharge the trustee for losses, and in serious cases remove the trustee.

Am I always entitled to an accounting?

Not in every case. The duty to account under § 16062 generally does not apply to:

• A beneficiary of a revocable trust while the settlor is still alive and competent (the settlor controls the trust);
• A trust that waives the accounting requirement in its terms — though a court can still order an account for good cause, and a trustee always remains accountable to current beneficiaries;
• Periods covered by a beneficiary’s written waiver of the account (§ 16064).

Once a trust becomes irrevocable, current income and remainder beneficiaries typically cannot be stripped of the right to some accounting, even by trust language — the trustee stays answerable for how the assets are handled.

How long do I have to object to an account?

Move quickly. Under Probate Code § 16460, once you receive an account or report that adequately discloses a transaction, you generally have only a limited window (often as short as three years, and as little as six months where the account gives adequate disclosure) to bring a claim about that transaction. Waiting can bar valid claims.

What to do if you suspect a problem

If you are a beneficiary and the numbers don’t add up — assets that seem to have vanished, no reports for years, a trustee who won’t return calls — you have real leverage under these statutes. Start by making a written request for an accounting under § 16061, keep a copy, and note the date. If the trustee stonewalls, a § 17200 petition puts the matter in front of a judge.

Sources: California Probate Code §§ 16060, 16061, 16061.7, 16061.8, 16062, 16063, 16064, 16460, 17200. Estate of Heggstad line of authority and the Probate Code’s trustee-duty provisions are current California law as of 2026.