Legal Question in Wills and Trusts in California

The limit is one year from the date the letters testamentary were issued by the court. Under Probate Code Section 12200, the executor must either file a final petition, with accounting, to close the probate, or file a status report explaining why the estate cannot be closed within the one-year period.

You are mixing terms of trust and probate, which are not the same. Mr. Johnson is right if the matter was a probate matter. A probate estate has an executor. A trust does not. A trust has a trustee. If you really are talking about a trust, not a probate case and a trustee, not an executor, Mr. Johnson's answer is not applicable. Many trusts waive accounting, by the way. You would need to bring the trust instrument to an attorney for review to get an answer.