Under certain circumstances beneficiaries can compel an estate trustee to pass his/her accounts.
The Executor has an absolute duty to maintain proper records and accounts. But he has no legal obligation to pass his accounts. If the beneficiaries approve of the accounts they may release the trustee upon giving their approval. If the beneficiaries refuse, the executor/trustee may voluntarily apply to court for approval of the accounts.
There are instances where beneficiaries want to see the records and they, as parties with a financial interest in the estate may apply to court (without notice to the executor) and request that an order requiring the estate trustee to pass accounts.
This process is done pursuant to R. 74.15 (1)(h) of the RULES OF CIVIL PROCEDURE – R.R.O. 1990, Reg. 194.