Once all of the bills have been paid and all of the assets have been sold or distributed, the executor/administrator has to prepare and file with the Probate Court a final account. This shows the Court all of the assets that have come into and gone out of the estate. The executor must bring all cancelled checks and receipts as well as closing statements from the sale of real estate. The Probate Court verifies that the estate has been properly distributed. The first accounting is due in nine months. Subsequent annual accounts are due until the final account is filed and the Court close the estate and discharges the executor/administrator.