North Carolina Form AOC-E-506 (often called “Form L-09” in older Clerk’s office shorthand) is the Account form that every personal representative of a decedent’s estate must file with the Clerk of Superior Court to report all money and property that flowed in and out of the estate during the reporting period. The form is required by N.C.G.S. § 28A-21-1, and getting it wrong can trigger a citation, removal as fiduciary, or surcharge against your bond.
According to the North Carolina Judicial Branch annual report, Clerks of Superior Court process more than 70,000 estate filings per year, and field audits of accounts show that roughly 1 in 4 first-time accounts are returned for correction — most often because of math errors, missing vouchers, or unsigned verifications. This guide walks you through the current revision (Rev. 1/2024) line by line, with named examples, three full scenarios, and the exact statutes that govern each step.
In this article you will learn:
- 📋 What Form L-09 (AOC-E-506) is, who must file it, and the deadlines that control it
- 🧾 Every document, voucher, and balance you must gather before opening the form
- ✍️ How to fill out each line, box, and schedule with named-person examples
- 🏛️ How to file in person, by mail, or through the eCourts File & Serve portal and what proof to keep
- ⚠️ The 10 most common mistakes that get accounts rejected and how to avoid each one
What Form L-09 Is and Who Must File It
Form L-09 is the formal accounting a fiduciary submits to the Clerk of Superior Court to show every dollar and asset that came into the estate, every dollar that left, and the balance still on hand. The form is officially titled Account and carries the file stamp AOC-E-506, but Clerks across the state still refer to it by the old “L-09” code on their internal docket sheets, which is why the two names appear interchangeably on county Estates Division pages. The form is governed by Article 21 of Chapter 28A of the North Carolina General Statutes.
Three groups of fiduciaries must file it. First, executors and administrators of a decedent’s estate must file annual accounts and a final account. Second, collectors appointed under N.C.G.S. § 28A-11-1 must account for any property they handle. Third, public administrators appointed under N.C.G.S. § 28A-12-4 must file the same form on the same schedule.
The Clerk audits the form to confirm that the inventory you filed earlier on AOC-E-505 matches what you are now reporting, that every disbursement is supported by a voucher (a cancelled check, bank image, or paid receipt), and that distributions follow the will or the Intestate Succession Act. If the Clerk approves the account, it becomes a binding judicial record under N.C.G.S. § 28A-21-2. If the Clerk rejects it, you have to refile and the clock keeps running on penalties.
Filing is not optional. A fiduciary who fails to file when called by the Clerk can be served with a show-cause citation under N.C.G.S. § 28A-21-4, removed from office, and held personally liable on the bond.
Before You Start: Documents and Information You Need
Open a folder — paper or digital — and gather every item below before you start typing into Form L-09. The form is a reconciliation, not a guess, and missing one piece almost always sends you back to square one. The NC AOC Estate Procedures for Personal Representatives booklet calls this preparation step the single biggest predictor of approval on the first try.
Use this pre-filing checklist. You need at least these eight items, and most filers need more.
- The prior inventory (AOC-E-505) or last approved account. This sets your beginning balance. Without it, the Clerk has no starting point and will reject the filing.
- All bank and brokerage statements for the period. They prove the receipts, the disbursements, and the ending balance. Missing statements mean missing vouchers, which means rejection.
- Cancelled checks or bank-image vouchers for every disbursement. N.C.G.S. § 28A-21-3 requires “proper vouchers” for each payment.
- Receipts of distribution signed by each beneficiary. Without signed receipts, the Clerk cannot close the estate on a final account.
- Closing statements for any real estate sold during the period. The HUD-1 or ALTA settlement statement supports the gross sale, the commissions, and the net to the estate.
- Tax returns and IRS payment confirmations. Federal Form 1041 and any NC Department of Revenue estate income tax filings prove the tax disbursements you list.
- Bond information. If you posted a bond under N.C.G.S. § 28A-8-1, keep the bond number handy because the Clerk verifies it before approving.
- The estate’s EIN and a copy of the SS-4 confirmation. The IRS EIN page issues this number, and you will reference it on the form’s caption.
- Letters of appointment issued by the Clerk under N.C.G.S. § 28A-6-1. They prove your authority to sign.
- A working calculator and a fresh ledger. Manual math is the leading cause of rejection.
If any one item is missing, stop and get it before you start. Filing an account that does not balance is worse than filing late, because the Clerk’s audit creates a public record of the error.
Where to Get the Form and How to Access It
The current Rev. 1/2024 version of Form AOC-E-506 lives on the North Carolina Judicial Branch forms portal. Always download the form fresh — older PDFs floating around in email chains may be missing the most recent schedule format and will be rejected on sight by some Clerks. The form is available as a fillable PDF, which means you can type directly into the boxes, save, and print.
You can also pick up a paper copy at the Estates Division window of any Clerk of Superior Court office. Counter copies are free, and many Clerks will hand you a county-specific cover sheet at the same time. Wake, Mecklenburg, and Guilford counties post their own supplemental instructions on their county pages, so check the local Clerk’s estates page for Wake County or your home county before you submit.
If you are working through an attorney, the firm’s case-management system likely has the form preloaded, but confirm the revision date in the lower-left corner of page 1 reads “AOC-E-506, Rev. 1/2024.” The eCourts File & Serve system, now live in most counties as of 2026, lets you upload the completed PDF directly. Counties not yet on eCourts continue to accept paper filings at the counter or by mail.
A nuance worth knowing: the Clerk’s audit software reads the PDF’s underlying form fields, so handwriting on a printed blank form is allowed but slower to process. Typing into the fillable PDF speeds approval by an average of 6 business days, according to the AOC’s 2025 eCourts performance dashboard.
Step-by-Step: How to Fill Out Form L-09 (AOC-E-506) Line by Line
The form is divided into a caption, an account-type selection, Account Summary lines, Schedules A–G, a verification, and an audit block reserved for the Clerk. Work through it in the order below. Each H3 below covers exactly one field, box, schedule, or signature block.
Caption: County and File Number
The caption asks for the county where the estate is pending and the file number assigned at qualification. Type the county in all capital letters in the “In The General Court Of Justice” block, and copy the file number exactly as it appears on your Letters (for example, 24 E 1234). Maria Lopez, an executor in Wake County, writes WAKE on the county line and 24 E 1187 on the file-number line.
A common nuance is the “Before The Clerk” line — leave it pre-printed; do not retype it. The most common mistake here is writing the decedent’s county of residence when the estate was actually opened in a different county; that mismatch routes the filing to the wrong audit queue and can delay approval by weeks. A misconception is that the file number changes each year — it does not. The same file number rides every annual and final account through closing under N.C.G.S. § 28A-2-5.
Name Of Decedent
This field asks for the full legal name of the person who died, exactly as it appears on the death certificate. Use first, middle, and last name; include any suffix such as Jr. or III. Marcus Pritchard, an administrator, writes JAMES EDWARD PRITCHARD, SR. because that matches the certified death certificate filed under N.C.G.S. § 130A-115.
The nuance is name variants — if the decedent used a maiden name on bank accounts, list the legal name here and note the AKA on Schedule A in the description column. The common mistake is using a nickname (e.g., Jim Pritchard); the Clerk’s audit cross-checks against the death certificate and the inventory, and a mismatch triggers a hold. A misconception is that a name change after marriage requires a separate filing — it does not, as long as the legal name on the death certificate is used here.
Type of Account: Annual, Final, or Other
Box 1 asks you to check whether this is an Annual Account, a Final Account, or Other (for example, a partial or supplemental account). Check exactly one box. Janet Whitfield, an executor closing her father’s estate, checks Final Account because all assets have been distributed and the estate is ready to close.
The nuance is timing: an annual account is due within one year of qualification under N.C.G.S. § 28A-21-1; a final account can be filed any time after the creditor claim period of three months from first publication has run. The most common mistake is checking Final when one asset (often a small refund check) is still outstanding, which forces a refile. A misconception is that checking Other is a safe catch-all — it is not, and the Clerk will ask you to specify which type and refile.
Period Covered by This Account
This field asks for the starting and ending dates of the reporting period in MM/DD/YYYY format. The starting date is the day after your last account or, for a first account, the date of your qualification. Aisha Bell qualified on 03/14/2025 and is filing her first annual account, so she writes FROM: 03/14/2025 TO: 03/13/2026.
The nuance is that the ending date cannot be in the future and cannot extend past the date you sign. The common mistake is overlapping periods (writing a start date that duplicates the prior account’s end date), which double-counts the beginning balance. A misconception is that you must use a calendar year — you do not, the period runs from your qualification anniversary unless you elect a fiscal year and notify the Clerk in writing.
Account Summary: Beginning Balance
The Beginning Balance line asks for the total value of estate property on hand at the start of the period. For a first account, this number must equal the total on Part III of your inventory (AOC-E-505). For later accounts, it must equal the Ending Balance on the prior approved account. Carlos Diaz, filing his second annual account, writes $184,372.18 because that is the exact ending balance the Clerk approved last year.
The nuance is non-cash assets — real estate not yet sold, vehicles, and securities are listed at carrying value from the prior filing, not current market value. The biggest mistake is plugging in a number that does not match the prior filing; the Clerk’s audit software flags this within minutes and rejects the account. A misconception is that you can update beginning values for market changes — you cannot; only sales, distributions, or court-ordered re-valuations move the carrying value.
Schedule A: Receipts
Schedule A asks you to list every dollar and asset that came into the estate during the period, other than the beginning balance. Each entry needs a date, a source, a description, and an amount. Maria Lopez lists 04/12/2025 — Wells Fargo Savings interest — $87.42 and 06/01/2025 — Sale of 2018 Honda Civic to John Doe — $9,400.00, attaching the bill of sale as a voucher.
The nuance is income versus principal — interest, dividends, and rent are income receipts and may need to be tracked separately if the will creates a trust. The common mistake is omitting small interest postings from bank statements; the Clerk reconciles the statements line by line and any gap kicks the account back. A misconception is that reimbursements (e.g., a refund of an overpaid utility) are not receipts — they are, and they must appear on Schedule A.
Schedule B: Gains on Sales
Schedule B captures the gain (not the gross proceeds) on any asset sold for more than its inventory value. Show the asset, the inventory value, the sale price, and the gain. Marcus Pritchard sold real estate inventoried at $210,000.00 for $235,000.00, so Schedule B shows a gain of $25,000.00 with the ALTA settlement statement attached as a voucher.
The nuance is that losses go on Schedule E, not Schedule B; mixing them up throws off the entire reconciliation. The common mistake is reporting the gross sale price on Schedule B; the Clerk only wants the gain. A misconception is that the gain is taxable income to the estate at the Clerk level — it is not; tax treatment is handled separately on IRS Form 1041, and the Clerk only audits the accounting.
Schedule C: Disbursements
Schedule C is the longest schedule and lists every payment the estate made — funeral bills, attorney fees, taxes, debts, commissions. Each line needs a date, a payee, a purpose, and an amount, with a voucher attached. Janet Whitfield writes 05/03/2025 — Hanes Lineberry Funeral Home — Funeral expenses — $11,847.00, with the paid invoice and cancelled check as voucher #4.
The nuance is the priority order set by N.C.G.S. § 28A-19-6; funeral up to $3,500 ranks above general creditors, so listing payments out of order can flag the audit. The common mistake is missing vouchers — the Clerk will refuse to credit any payment without one, even if the bank statement shows the debit. A misconception is that executor’s commissions under N.C.G.S. § 28A-23-3 can be taken without Clerk approval — they cannot; you must request them in writing first.
Schedule D: Distributions to Beneficiaries
Schedule D shows the property paid or transferred to heirs and devisees. List each beneficiary, the date, the description and value, and attach a receipt of distribution signed by the beneficiary. Aisha Bell distributed $45,000.00 in cash to her brother Daniel Bell on 11/20/2025, with Daniel’s notarized receipt attached as voucher #18.
The nuance is partial distributions — if you make an interim distribution, list it here and carry the remainder forward, do not delay reporting. The common mistake is distributing without a signed receipt; without that receipt, the Clerk cannot credit the distribution and the asset technically remains on hand. A misconception is that distributions to a minor beneficiary can be paid directly — they cannot; under N.C.G.S. § 7B-1101 the property must go to a guardian of the estate.
Schedule E: Losses on Sales or Adjustments
Schedule E captures the loss when an asset sold for less than inventory value, plus any write-downs the Clerk pre-approved. Carlos Diaz sold a vehicle inventoried at $8,500.00 for $6,200.00, so Schedule E shows a loss of $2,300.00 with the bill of sale and Kelley Blue Book printout attached.
The nuance is that uncollectible debts owed to the estate also belong here, but only after you document the collection effort. The common mistake is listing the gross sale price on Schedule E; only the loss amount is recorded. A misconception is that losses reduce your commission calculation — they generally do not, because commissions under § 28A-23-3 are based on receipts and disbursements, not net.
Schedule F: Property on Hand at End of Period
Schedule F lists every asset still in the estate at the period’s close. Show description, location, and value. Maria Lopez writes Wells Fargo checking acct ending 4421 — $12,418.06 and 2014 Toyota Camry, VIN 4T1BF1FK — $7,200.00.
The nuance is that values for non-cash assets stay at carrying value, not current market value, unless the Clerk approves a re-valuation. The common mistake is forgetting to list small items (uncashed dividend checks, refund coupons) — auditors hunt for these. A misconception is that jointly owned property still on hand belongs on Schedule F — it does not if it passed by survivorship outside the estate under N.C.G.S. § 41-2.1.
Schedule G: Reconciliation
Schedule G is the math check. Add the beginning balance plus Schedules A and B, subtract Schedules C, D, and E, and the result must equal Schedule F to the penny. Marcus Pritchard’s reconciliation shows $540,000.00 + $18,750.00 + $25,000.00 − $61,200.00 − $410,000.00 − $0.00 = $112,550.00, matching Schedule F exactly.
The nuance is rounding — never round; carry the cents. The common mistake is a one-cent rounding gap that snowballs across schedules; the Clerk’s audit will not approve a non-zero reconciliation. A misconception is that you can attach a “rounding adjustment” line — you cannot; the math must balance organically.
Verification and Signature Block
The verification block requires the fiduciary’s signature and a notary or Clerk acknowledgment under N.C.G.S. § 10B-40. Sign in blue or black ink in the presence of a notary or the Deputy Clerk. Janet Whitfield signs Janet M. Whitfield, Executor on 02/14/2026 in front of a Wake County Deputy Clerk, who stamps the form free of charge.
The nuance is that co-fiduciaries must both sign; a single signature on a joint appointment is invalid. The common mistake is signing before the notary watches you sign — the acknowledgment is then void and the account is rejected. A misconception is that an electronic signature through eCourts is not acceptable — it is, when the eCourts File & Serve authentication is used in compliance with Rule 5(b) of the NC Rules of Civil Procedure.
Audit Block (Clerk Use Only)
The audit block at the bottom is reserved for the Clerk’s findings. Leave it blank. The Deputy Clerk fills in the audit date, approval status, and any conditions. The nuance is that you may see the Clerk write Approved Subject To with conditions — read these carefully, because they define what you must fix or produce. The common mistake is writing in this block to “save time” — never do; doing so voids the form. A misconception is that approval here closes the estate — approval of an annual account does not close the estate; only approval of the final account plus filing of receipts does.
Three Filled-Out Examples Using Real Scenarios
Below are three named scenarios, each presented as a 2-column table showing what the filer enters in the most important sections of Form L-09.
Scenario 1 — Maria Lopez, First Annual Account, Small Estate
| Form Section | What Maria Enters |
|---|---|
| County / File Number | WAKE / 25 E 0876 |
| Name of Decedent | ELENA RAMIREZ LOPEZ |
| Type of Account | Annual Account (box checked) |
| Period Covered | FROM: 04/02/2025 TO: 04/01/2026 |
| Beginning Balance | $58,420.11 (matches AOC-E-505 Part III) |
| Schedule A — Receipts | Wells Fargo interest $124.62; refund from Duke Energy $87.40 |
| Schedule C — Disbursements | Funeral $9,200; attorney fees $1,500; NCDOR tax $312 |
| Schedule F — Property on Hand | Checking acct ending 4421 $47,419.13 |
| Verification | Signed Maria E. Lopez, Executor, notarized 04/05/2026 |
Scenario 2 — Marcus Pritchard, Annual Account, Real Estate Sold
| Form Section | What Marcus Enters |
|---|---|
| County / File Number | MECKLENBURG / 24 E 4421 |
| Name of Decedent | JAMES EDWARD PRITCHARD, SR. |
| Type of Account | Annual Account |
| Period Covered | FROM: 09/15/2024 TO: 09/14/2025 |
| Beginning Balance | $540,000.00 |
| Schedule B — Gains | Sale of 412 Maple St, gain $25,000.00 |
| Schedule C — Disbursements | Mortgage payoff $182,400; commissions $14,100; taxes $4,820 |
| Schedule D — Distributions | Interim distribution to Sarah Pritchard $50,000 |
| Schedule F — Property on Hand | BB&T money market $112,550.00 |
Scenario 3 — Janet Whitfield, Final Account, Long-Running Estate
| Form Section | What Janet Enters |
|---|---|
| County / File Number | GUILFORD / 23 E 2210 |
| Name of Decedent | ROBERT L. WHITFIELD |
| Type of Account | Final Account (box checked) |
| Period Covered | FROM: 02/01/2025 TO: 02/13/2026 |
| Beginning Balance | $96,317.55 (from prior approved account) |
| Schedule C — Disbursements | Final NCDOR return $412; CPA fee $850 |
| Schedule D — Distributions | Janet Whitfield $47,527.61; David Whitfield $47,527.61 |
| Schedule F — Property on Hand | $0.00 |
| Verification | Signed Janet M. Whitfield, Executor, acknowledged before Deputy Clerk 02/14/2026 |
How to File the Completed Form
Form L-09 can be filed through three channels in 2026, and the right choice depends on whether your county is live on eCourts and how comfortable you are uploading PDFs.
In person at the Clerk’s office. Bring the original signed account, all vouchers in the order they appear on Schedule C, and a copy you want stamped for your records. The Estates Division window in counties like Wake and Mecklenburg is open weekdays 8:00 a.m. to 5:00 p.m. There is no separate filing fee for an account itself, but an audit fee of forty cents per one hundred dollars of receipts is collected under N.C.G.S. § 7A-307. Acceptable payment methods are cash, check, money order, or credit card (a 2.5% processing fee may apply). Keep the date-stamped copy as your proof of filing; processing takes 30–60 days on average.
By mail. Mail the original signed account, all vouchers, and a check for the audit fee to the Clerk of Superior Court at your county courthouse address (look it up on the court locator). Include a self-addressed stamped envelope and a duplicate cover page for the Clerk to date-stamp and mail back. Processing time runs 45–75 days because mail enters the queue at the back. Certified mail with return receipt is the standard proof-of-filing.
Through eCourts File & Serve. In counties live on eCourts, upload the fillable PDF, attach voucher exhibits as a single bookmarked PDF, and pay the audit fee by credit card or e-check. Processing averages 18–25 days, and you receive a Notice of Electronic Filing (NEF) by email — that NEF is your proof of filing. Save the NEF as a PDF in your estate folder.
A nuance for all three channels: the Clerk audits in the order received, so filing early in the month often beats filing on the 30th by several weeks.
What Happens After You File
After you file, the Clerk’s audit team queues the account for review under N.C.G.S. § 28A-21-2. A Deputy Clerk reviews each schedule, ties every disbursement to a voucher, confirms beneficiary receipts, and re-runs the math on Schedule G. If anything fails the cross-check, you receive a written audit memo listing the deficiencies.
If the account is approved, the Clerk endorses the audit block, dockets the order, and the account becomes a binding judicial record. For an annual account, you stay on file and another account is due in twelve months. For a final account, the Clerk closes the estate, releases the bond, and discharges you as fiduciary, which cuts off most future personal liability under N.C.G.S. § 28A-23-1.
If the account is rejected, the audit memo gives you a deadline (typically 30 days) to refile a corrected account. Missing that deadline triggers a citation to file under N.C.G.S. § 28A-21-4, which can lead to removal and surcharge on your bond. Keep a copy of every audit memo even after correction, because subsequent accounts must reconcile to the corrected numbers.
A nuance is that the Clerk can also partially approve an account — accepting most schedules but flagging one disbursement for refund. In that case you must produce the refund or the supporting voucher within the deadline or face the same citation process.
Mistakes to Avoid When Filling Out the Form
Form L-09 is rejected most often for predictable reasons. Watch for each of the following.
- Mismatched beginning balance. If your starting figure does not match the prior account or the inventory, the audit halts immediately.
- Missing vouchers. Every disbursement on Schedule C needs a voucher; without one, the payment is not credited.
- Math errors on Schedule G. Even a one-cent gap blocks approval — carry every cent.
- Unsigned beneficiary receipts. A distribution without a signed receipt is treated as still on hand.
- Wrong account-type box. Checking Final before all assets are distributed forces a complete refile.
- Period overlap or gap. Dates that overlap the prior account double-count the beginning balance.
- Notarization defects. Signing before the notary watches voids the verification.
- Unauthorized commissions. Taking executor’s commissions without prior Clerk approval triggers disgorgement.
- Listing survivorship property. Joint property that passed outside the estate does not belong on Schedule F.
- Using an outdated form revision. Pre-2024 versions are rejected; always check the corner stamp.
- Skipping interest postings. Tiny bank interest entries left off Schedule A break the bank reconciliation.
- Co-fiduciary missing signature. Joint executors must both sign; one signature is not enough.
Do’s and Don’ts
These rules summarize the habits that get accounts approved on the first try.
Do’s:
- Do download the Rev. 1/2024 form fresh from the AOC forms portal every time, because revisions matter.
- Do reconcile to the bank statement line by line, because the Clerk does the same.
- Do collect signed receipts at the moment of distribution, because chasing them later wastes weeks.
- Do number your vouchers and reference the number on Schedule C, because Clerks audit faster with numbered exhibits.
- Do keep a duplicate file of the entire account with vouchers, because you may need to reproduce it on appeal.
- Do request commissions in writing first under N.C.G.S. § 28A-23-3, because unapproved commissions must be repaid.
Don’ts:
- Don’t round — carry every cent — because rounding gaps cascade.
- Don’t write in the audit block, because that voids the form.
- Don’t pay heirs before creditors without a release, because the priority order in N.C.G.S. § 28A-19-6 controls.
- Don’t list the gross sale price on Schedule B, because only the gain belongs there.
- Don’t file a final account during the creditor period, because claims can still come in.
- Don’t ignore an audit memo, because deadlines trigger citations under § 28A-21-4.
Pros and Cons of Filing on Your Own vs. With Help
Many filers wonder whether to handle Form L-09 pro se or hire an estate attorney. Both paths are legitimate, and the right choice depends on the size and complexity of the estate.
Pros of filing on your own:
- Saves 1%–3% of estate value in attorney fees, which is meaningful on smaller estates.
- Gives you direct knowledge of every entry, which speeds future accounts.
- Builds a working relationship with the Deputy Clerk, who can answer procedural questions.
- Avoids scheduling delays associated with attorney calendars.
- Keeps decision-making fully in your hands as fiduciary.
Cons of filing on your own:
- One math error can void the account and reset processing time.
- Missing vouchers are harder to recover months after the fact.
- Tax interplay between IRS Form 1041 and Schedules A and C is easy to miscoordinate.
- Bond-related questions can be hard to answer without counsel.
- Personal liability under § 28A-13-10 is a serious risk when accounting is wrong.
A two-column comparison of common filing paths is below.
| Filing on Your Own | Filing with an Estate Attorney |
|---|---|
| Lower out-of-pocket cost | Higher fees, often a percentage of estate |
| Steeper learning curve | Faster first-time approval rate |
| Direct Clerk contact | Attorney handles all Clerk communication |
| Higher rejection rate on first filing | Lower rejection rate on first filing |
| You bear personal liability for errors | Malpractice coverage backs the work |
FAQs
Is Form L-09 the same as AOC-E-506?
Yes. L-09 is the older internal docket code Clerks use; AOC-E-506 is the official form number printed in the lower-left corner. They refer to the same Account form.
Do I have to file an annual account if the estate has been open less than a year?
Yes. The first annual account is due within one year of qualification under § 28A-21-1, even if the estate is small or quiet.
Can I skip the annual account and go straight to a final account?
Yes. If all assets are distributed and the creditor period has run, you can file a final account first, but only if you can document everything in one filing.
What goes on the “Period Covered” line for a first account?
Yes, it must start on the date of your qualification (the date Letters issued) and end no later than the day you sign the verification.
Do I list survivorship bank accounts on Schedule F?
No. Joint accounts with right of survivorship pass outside the estate under § 41-2.1 and are not estate property.
Should I write the gross sale price of real estate on Schedule B?
No. Schedule B records only the gain over inventory value; the gross proceeds are documented by the closing statement attached as a voucher.
Can I sign the verification at home and mail it in?
No. The verification needs notarization or Deputy Clerk acknowledgment; signing before the notary watches voids the form.
Is there a filing fee for the account itself?
No filing fee for the form, but an audit fee of forty cents per one hundred dollars of receipts applies under § 7A-307.
Do I need a voucher for every disbursement on Schedule C?
Yes. § 28A-21-3 requires “proper vouchers” for each payment; missing vouchers cause rejection.
Can co-executors split the work and have only one sign the verification?
No. All co-fiduciaries must sign the verification; one signature alone is invalid.
Is electronic filing through eCourts accepted everywhere in North Carolina?
No. Only counties live on eCourts File & Serve accept e-filing; check your county before uploading.
Does Clerk approval of an annual account close the estate?
No. Only approval of the final account, plus filed receipts of distribution, closes the estate and discharges the fiduciary.
Can I take executor’s commissions before the Clerk approves them?
No. Commissions must be requested and approved in writing under § 28A-23-3; taking them early triggers disgorgement.
What if my Schedule G is off by one cent?
No approval will issue until the math balances exactly; find the rounding point and correct it.
Related reading
- How to Fill Out North Carolina Form AOC-E-203 (w/Examples) + FAQs
- How to Fill Out North Carolina Form AOC-E-505 (w/Examples) + FAQs
- How to Fill Out North Carolina Form AOC-E-507 (w/Examples) + FAQs
- How to Fill Out North Carolina Form AOC-E-905 (w/Examples) + FAQs
- How to Fill Out North Carolina Form AV-10 (w/Examples) + FAQs
- How to Fill Out North Carolina Form L-12 (w/Examples) + FAQs
- How to Fill Out North Carolina Form AOC-CV-100 (w/Examples) + FAQs