California guardianship accounting: which form, when, and what to attach

California does not leave the format to chance: since 2008, every guardianship and conservatorship accounting must be submitted on the Judicial Council form. Here is which form applies to you.

1. Which form: GC-400 vs GC-405

Probate Code §2620(a) requires accountings to be submitted on the Judicial Council form. California Rules of Court, rule 7.575, approved two overlapping sets:

• GC-400 series — the standard accounting forms, including the standard receipt and disbursement schedules.
• GC-405 series — the simplified accounting forms (Schedule A, Receipts — GC-405(A); Schedule C, Disbursements — GC-405(C)).
• The Summary of Account (form GC-400(SUM)/GC-405(SUM)) must be used in all accountings, standard or simplified.

Except for the Summary, the standard forms are technically optional — but if you elect not to use them, rule 7.575 requires you to report in the same subject-matter categories, provide the same information, and follow the same general format. In practice, filling in the forms is easier than recreating them.

2. When the accounting is due

Probate Code §2620(a): the guardian or conservator must present the accounting at the expiration of one year from appointment, and not less frequently than biennially after that, unless the court orders more frequent accountings. A final accounting after the ward’s death must cover the period ending on the date of death and a separate accounting for the period after death (§2620(b)).

Check your letters of appointment and local rules: some courts order annual accountings or set specific due dates from the appointment date.

3. What must be attached

Section 2620(c) makes the supporting documents part of the filing, not an afterthought:

• Account statements showing the balance as of the closing date of the accounting period — original or verified electronic statements.
• For a first accounting: all account statements showing the balance immediately preceding the appointment date, plus statements as of the first closing date. Collect these early — bank archive windows shrink with time.
• The original closing escrow statement for any sale of estate real property.
• If the ward lives in a residential or long-term care facility: the original facility bill statements.
• Documents containing the ward’s SSN or sensitive personal information must be lodged separately under a “CONFIDENTIAL FINANCIAL STATEMENT” affidavit, and the SSN may be redacted.

4. The simplified accounting

Rule 7.575 limits simplified accountings (GC-405 series) to cases that meet its conditions — including that the court has not directed a standard accounting. Two practical limits:

• If the simplified Schedule A (receipts) or Schedule C (disbursements) would run longer than five pages, you must use the corresponding standard GC-400 receipt/disbursement forms (you may otherwise stay simplified).
• In a simplified accounting you must use the GC-405 form for every asset, transaction, or event that form covers.

If you are unsure whether your estate qualifies, file standard — no one has ever been surcharged for using the full form.

5. Court review and errors

Section 2620(d): every accounting is subject to random or discretionary review, full or partial. If the court finds a material error, it must make an express finding about the severity and what further action is appropriate — which can range from a corrected refiling to a surcharge. This is why the internal reconciliation (opening balance + receipts − disbursements = closing balance) should be checked before filing, not after.

The Guardian product builds the reconciliation check and schedules around exactly this structure, and refuses to export a court-report PDF until the books balance.

FAQ

Which form do I file — GC-400 or GC-405?

The GC-405 series is the simplified accounting, available only if your case meets rule 7.575’s conditions and the court has not ordered a standard accounting. The Summary of Account (GC-400(SUM)/GC-405(SUM)) is required in both formats. If in doubt, use the standard GC-400 series.

When is my first California accounting due?

One year from your appointment, under Probate Code §2620(a) — then at least every two years after, unless the court orders more frequent accountings. Check your letters and local rules for the exact date.

Do I need to attach bank statements from before I was appointed?

Yes, for a first accounting: §2620(c)(2) requires statements showing the balance immediately preceding your appointment, plus statements as of the first closing date. Collect them from every institution now.

What happens if my accounting has an error?

Under §2620(d) the court reviews accountings randomly or on request; a material error triggers an express finding on severity and follow-up action, which can include a corrected refiling or a surcharge. Reconcile before you file.

This guide is general information, not legal advice. Rules vary by jurisdiction and change over time — confirm the specifics with the court, agency, or a qualified professional.

More guides

• Conservatorship accounting deadlines — CA, TX, and England & Wales side by side.
• How to reconcile fiduciary accounts — the monthly routine behind a clean filing.
• How to write a guardianship annual report — the six-step method.

← All guides  ·  Open Guardian →