Removal or Substitution of an Executor or Administrator

 

Sometimes, the beneficiary in an estate administration may have queries on the accounts of the estate. He can ask the executors or administrators to furnish accounts of the estate by making an application to the Court.

 

According to Order 85 Rule 2(3)(a), the Court can issue an order requiring an executor, administrator or trustee to furnish and, if necessary, verify accounts.

 

Practice Direction 20.2 states when ordering accounts to be taken, the Court may, at the same time or subsequently, give directions as to the manner in which the account is to be taken or verified including directions as to who is to lodge the accounts and within what period, within what period any objection to the accounts is to be lodged, and as to arrangements for the inspection of vouchers and other relevant documents.

 

Unless the court otherwise directs, the accounting party must make out the account by separately numbering each distinct account and exhibiting it to an affidavit or a witness statement verifying it.

 

The objecting party who wishes to contend that the accounting party has received, or should be treated as having received, more than the amount stated in the account, or alleges that the account contains errors in respect of an amount or is otherwise inaccurate, must, unless the court directs otherwise, give to the accounting party written notice of those objections.

 

Hong Kong Case

In 2013, The feuding family of late tycoon Henry Fok Ying-tung has returned to court despite reaching a settlement in 2012 in which the executors were requested to furnish accounts of the estate. Benjamin Fok accuses Ian Fok of withholding information that might affect the distribution of billions of dollars’ worth of assets.

Benjamin Fok’s lawyer said his client found Ian Fok had withheld information that could affect Benjamin’s part entitlement to a plot of land in Nansha, Guangzhou.

Case Ref : HCA 2155/2011