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.
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.
California: the GC-400/405 forms
California conservators of the estate file accountings on the Judicial Council GC-400 / GC-405 form series, following the same Probate Code §1060–1064 standards that govern trust and estate accountings — a summary of account plus supporting schedules, with charges equal to credits. The first accounting is typically due after the first year, then periodically (often every two years) and at termination, on the schedule the court sets.
Florida: Fla. Stat. §744.3678
Florida guardians of the property file an annual accounting under Fla. Stat. §744.3678, in the form prescribed by the Florida Probate Rules (Rule 5.696/5.346) — an accounting of receipts, disbursements, and the assets on hand, supported by the underlying statements. It's due annually within the time the rules require.
Why these get extra scrutiny
Conservatorship and guardianship accountings protect a vulnerable, often incapacitated person, so courts (and court investigators) review them closely. Missing receipts, unexplained transfers, or fees that aren't clearly justified draw questions fast — and the fiduciary can be surcharged personally for anything that can't be supported. 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. The court can compel the missing accountings, and an unsupported one is exactly where personal liability appears. The fix is the same as any overdue matter: reconstruct the full history from the 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 — fast, flat-fee, and court-ready — so a behind or first-time appointee can get current and stay out of personal-liability trouble.
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.