Conservatorship & guardianship accountings, explained.
Court-supervised accountings are some of the most exacting — and the most closely scrutinized, because they protect someone who can't protect themselves. Here's what's required in California and Florida, and what to do if you're behind.
The short version
- Same role, two names: a conservator (of the estate) in California is a guardian (of the property) in Florida.
- California files on the Judicial Council GC-400/405 forms; Florida files an annual accounting under Fla. Stat. §744.3678.
- Both are reviewed closely — they protect someone who can't protect themselves — and an unsupported number is where personal liability appears.
- Behind on filings is common and fixable: reconstruct the full history into a complete, court-format accounting.
Same role, two names
When an adult can no longer manage their own finances, a court appoints someone to do it for them. In California that person is a conservator of the estate; in Florida the equivalent is a guardian of the property. Either way, the appointee manages someone else's money under direct court supervision and has to account for every dollar.
What each state requires
The forms and statutes differ, but the standard is the same: account for every receipt and disbursement, with charges equal to credits.
| California — conservator | Florida — guardian | |
|---|---|---|
| Form / statute | Judicial Council GC-400 / GC-405, under Probate Code §1060–1064 | Annual accounting under Fla. Stat. §744.3678 (form per the Florida Probate Rules, Rule 5.696/5.346) |
| What it contains | Summary of account plus supporting schedules; charges equal credits | Receipts, disbursements, and assets on hand, supported by the underlying statements |
| Timing | First accounting typically after year one, then periodically (often every two years) and at termination — on the schedule the court sets | Annual. Exact due date follows the court's schedule — confirm it; don't assume a fixed calendar date |
Why these get extra scrutiny
Conservatorship and guardianship accountings protect a vulnerable, often incapacitated person, so courts and court investigators review them closely. Watch for:
- Missing receipts behind a disbursement.
- Transfers with no clear explanation.
- Fees that aren't obviously justified.
Any of these draws questions fast.
Watch outThe fiduciary can be surcharged personally for anything the accounting can't support. An unsupported number isn't a paperwork gap — it's where personal liability starts. More on surcharge risk →
If you've fallen behind
Overdue conservatorship and guardianship accountings are common — the appointee is often a family member juggling caregiving, not a professional bookkeeper. What to know:
- The court can compel the missing accountings.
- An unsupported, rushed filing is exactly where personal liability appears.
- The fix is the same as any overdue matter: reconstruct the full history from available records into a complete, court-format accounting that supports every number.
That's what we do. We reconstruct conservatorship and guardianship accountings in both California (GC-400/405) and Florida (§744.3678) formats from raw statements — flat-fee and court-ready — so a behind or first-time appointee can get current and stay out of personal-liability trouble.
Common questions
Is a conservator the same as a guardian?
Same role, different state names. California calls the person managing an incapacitated adult's finances a conservator of the estate; Florida calls the equivalent a guardian of the property. Both manage someone else's money under court supervision and must account for every dollar.
How often is the accounting due?
In California, typically a first accounting after year one, then periodically (often every two years) and at termination. In Florida, an annual accounting under §744.3678. The exact due date follows the court's schedule — confirm it with the court or your attorney.
Can I be held personally liable?
Yes. Because these accountings protect a vulnerable person, they're reviewed closely. Missing receipts, unexplained transfers, or unjustified fees can lead to a personal surcharge for anything that can't be supported.
What if I'm behind on the filings?
Common and fixable. The court can compel the missing accountings; the answer is to reconstruct the full history from available records into a complete, court-format accounting. Falling behind isn't the danger — filing something unsupported is.
This is general information, not legal or tax advice. Deadlines, forms, and local rules vary by county and change over time; confirm requirements with your attorney or the court.
Need a conservatorship or guardianship accounting?
We prepare GC-400/405 (CA) and §744.3678 (FL) accountings from whatever records you have. Free scope, fixed price.