Legal Question in Wills and Trusts in California

All trustees must provide an accounting unless they fall within an exception. Successor Trustees usually do not qualify for an exception, but it is not possible to determine without knowing a lot more facts and reading the trust.

Trustees are fiduciaries for a Trust. Estates ( as in a probate estate) have an executor or administrator. Either way, if you serve as trustee or executor you are required in most cases to provide an accounting. If you are named successor trustee or executor and have never actually served, you have nothing to account for,. If you are now serving, because the initial executor or trustee is unable of unwilling to serve, you are required to account during your tenure. You may have an obligation to require your predecessor or his or her estate to account. It will be necessary to have more facts (and documents) to provide much more information. Seek trust and probate counsel.