I am in an identical position in this regard, although a couple of years 
further down the road.

I chose to start from a base Chart of Accounts, delete everything obviously 
unnecessary, and then add anything that proved to be necessary.

The two charts of accounts are not as similar as one might think at first blush.

Happy to provide more via PMs if you’re interested.

Sent from my iPad

> On Nov 18, 2025, at 4:43 PM, Bruce Griffis <[email protected]> wrote:
> 
> I was the financial power of attorney for my mom for the past few years,
> and kept her finances in GnuCash. She passed away, so FPOA is no longer in
> effect. I am the executor for her estate. My thought is to duplicate her
> current GnuCash file, empty out the transactions, and start new with same
> chart of accounts and set opening balances to be what her balances were as
> of yesterday. Would that be the right way to handle this?
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