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The Section 35(5) notice is the second statutory advertisement in a deceased estate. It tells interested parties that the Liquidation and Distribution Account is open for inspection and that objections can be lodged. It runs near the end of the administration, once the Master has approved the account. Until the inspection period has closed without objection, the executor cannot distribute the estate.
ALSO READ: How Executors Publish a Section 35(5) Notice
This guide covers when the notice runs, the 21-day inspection period, where the account lies for inspection and how it follows the Section 29 notice.
What the Section 35(5) notice does
Once the executor has drafted the Liquidation and Distribution Account and lodged it with the Master of the High Court, the Master examines it. After the Master approves the account, the executor advertises it to lie open for inspection under Section 35(5) of the Administration of Estates Act 66 of 1965, using the prescribed J187 form. The notice invites any person with an interest in the estate to inspect the account and, if necessary, to lodge an objection.
The standard heading reads:
In terms of section 35(5) of the Administration of Estates Act, No. 66 of 1965, notice is hereby given that copies of the liquidation and distribution accounts (first and final, unless otherwise stated) in the estates specified below will be open for the inspection of all persons with an interest therein for a period of 21 days from the date specified or from the date of publication hereof, whichever may be the later, and at the offices of the Masters of the High Court and Magistrates as stated. Should no objection thereto be lodged with the Masters concerned during the specified period, the executors will proceed to make payments in accordance with the accounts.
The 21-day inspection period
The account lies open for inspection for a period of 21 days, counted from the date specified or from the date of publication, whichever is later. If no objection is lodged with the Master during that period, the executor proceeds to make payments in accordance with the account. If an objection is lodged, it must be dealt with before distribution.
Where the account lies for inspection
The Liquidation and Distribution Account lies open for inspection at the office of the Master of the High Court and, where the deceased did not reside in the town where the Master’s Office sits, at the Magistrate’s Court for the district in which the deceased ordinarily resided. The notice itself is advertised in the Government Gazette and in a publication circulating in that district. Read more on the Liquidation and Distribution Account lying for inspection.
The newspaper requirement can be met online. Under Chief Master’s Directive 1 of 2025 an online publication is accepted in place of a printed newspaper, provided it circulates in the relevant district, appears in English and Afrikaans where prescribed and is viewable free of charge by any interested party. The Acts require that the notice be advertised and do not prescribe print or digital format. See the full guide on publishing an estate notice online in South Africa.
How it follows the Section 29 notice
The two notices sit at opposite ends of the administration. The Section 29 notice runs early, after Letters of Executorship are issued, and calls creditors and debtors to come forward within 30 days. The Section 35(5) notice runs late, after the Master has approved the Liquidation and Distribution Account, and opens that account for 21 days of inspection. Section 29 establishes the claims. Section 35(5) shows how the estate is to be wound up and gives interested parties a final chance to object before distribution.
How to place a Section 35(5) notice
Supply the J187 form or the account details and the notice is formatted to the prescribed wording, proofed and published, with a verified publication record supplied for the Master’s Office. LegalNotice.co.za places Section 35(5) notices online in line with Chief Master’s Directive 1 of 2025, in English and Afrikaans where required, with regional circulation.
How long does a Section 35(5) notice lie for inspection?
The Liquidation and Distribution Account lies open for inspection for a period of 21 days, counted from the date specified or from the date of publication, whichever is later. If no objection is lodged with the Master during that period, the executor proceeds to make payments in accordance with the account.
Where does the Liquidation and Distribution Account lie for inspection?
The account lies open at the office of the Master of the High Court and, where the deceased did not reside in the town where the Master’s Office sits, at the Magistrate’s Court for the district in which the deceased ordinarily resided. The notice is advertised in the Government Gazette and in a publication circulating in that district, which can now be met online under Chief Master’s Directive 1 of 2025.
When does the Section 35(5) notice run in relation to Section 29?
The Section 29 notice runs early, after Letters of Executorship are issued, and calls creditors and debtors to respond within 30 days. The Section 35(5) notice runs later, after the Master has approved the Liquidation and Distribution Account, and opens that account for 21 days of inspection before distribution.
What is the J187 form?
The J187 is the prescribed form used for the Section 35(5) notice. It gives notice that the Liquidation and Distribution Account is open for inspection for the stated period and invites interested parties to inspect it and lodge any objection with the Master.
This is general information on the publication process, not legal advice on the administration of a specific estate.
Legal Notice Publishing handles the full process for you. Contact jana@legalnotice.co.za or click here.
