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A Liquidation and Distribution Account lying for inspection is the stage where the deceased estate account is open for interested parties to examine. The account lies open in terms of Section 35(5) of the Administration of Estates Act 66 of 1965 after the Master approves it. The standard period is 21 days at the Master’s office and the Magistrate’s office in the relevant district.
ALSO READ: What is a J187 Notice?
What the Liquidation and Distribution Account lying for inspection shows
The Liquidation and Distribution Account lying for inspection sets out the estate assets liabilities administration costs and how the residue is distributed among heirs. Interested parties inspect it to confirm the account is correct.
The 21-day inspection period
The account lies open for 21 days from the date of publication or the stated date whichever is later unless a different period is specially stated. If no objection is lodged with the Master during the period the executor proceeds with distribution. The Section 35(5) notice starts the clock.
Where the account lies open
The account lies open at the Master’s office where the estate is registered and at the Magistrate’s office in the district where the deceased lived. A visible notice is also placed at the Magistrate’s court. The statutory basis is set out in the Administration of Estates Act 66 of 1965.
Advertising the account
The inspection period is advertised by the J187 / Section 35(5) notice in an online newspaper that gives interested parties free access, in line with Chief Master’s Directive 1 of 2025. Government Gazette coordination is arranged where required. For the process see how executors publish a Section 35(5) notice.
Publishing the notice
Send the approved account details and we publish the notice and return a Verified Publication Record.
Legal Notice Publishing handles the full process for you. Contact jana@legalnotice.co.za or click here.
