Statutory deadlines for guardians, conservators, and deputies — with the late-filing consequences.
| Jurisdiction / role | Deadline | Source |
|---|---|---|
| California — guardian / conservator of the estate | First accounting 1 year after appointment, then at least biennially; must use the Judicial Council form with supporting statements | Cal. Prob. Code §2620 |
| Texas — guardian of the estate | Annual accounting within 60 days of each anniversary of qualification | TX Est. Code §1163.051 |
| England & Wales — property & financial deputy | Annual report (form OPG103) to the OPG, within 2 months of the deputyship anniversary — the reporting year runs from the court order date, not the tax year | OPG deputy report guidance |
| Other US states | Varies: annual or biennial, set by statute and the local probate rule — check your letters of appointment | Local rules |
Two traps hide in the details. First, the reporting period is usually measured from the appointment date, not the calendar or tax year — a June appointment means a June deadline. Second, the deadline is for filing a complete accounting, not mailing a rough draft: California’s filing includes the underlying account statements, and an incomplete filing counts as not filed.
Every jurisdiction escalates. California’s sequence is explicit: the court issues a written notice directing you to file and set a hearing within 30 days (45 for public agencies); failure becomes contempt, and the court can remove you, suspend your powers, appoint a temporary guardian, and petition to surcharge you personally (Prob. Code §2620.2). The OPG can increase supervision of a deputy or ask the Court of Protection to appoint someone else. If you will be late, contact the court before the deadline — an explained delay is survivable; silence is not.
The Guardian product tracks the reconciliation state so a filing-ready report is always two weeks away, not two weekends of panic.
No — the first accounting is due one year after appointment, and after that not less frequently than biennially, unless the court orders more frequent accountings (Prob. Code §2620(a)). Many local rules or judges do require annual filings.
From each anniversary of qualification — the date you qualified (took the oath and posted any bond) — with the accounting due within 60 days of that anniversary (Est. Code §1163.051).
The reporting year runs 12 months from the date of your court order (not the tax year), and the completed OPG103 report is due within two months of the period ending.
Often yes. California requires the Judicial Council accounting form; UK deputies use the OPG’s report form for their reporting period. Check whether your state publishes a mandatory form before drafting your own format.
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.