Every fiduciary accounting deadline traces to the same anchor — the date you were appointed — but the intervals and grace periods differ by state and role. This page collects them in one table, with the primary source for each.
| Jurisdiction & role | Deadline | Primary source |
|---|---|---|
| California — guardian / conservator of the estate | First accounting 1 year from appointment; then at least every 2 years, unless ordered more often. Judicial Council forms (GC-400/GC-405) mandatory. | Prob. Code §2620(a); CRC rule 7.575 |
| Texas — guardian of the estate | Annual account covering 12 months from the anniversary of qualification; due within 60 days after the period ends. | Est. Code §1163.001, §1163.051, §1163.102 |
| Texas — guardian of the person | Annual well-being report on the same 60-day schedule. | Est. Code §1163.101, §1163.104 |
| Florida — guardian of the property | Verified Inventory within 60 days of Letters; Annual Accounting within 90 days after each reporting period ends (period ends on the last day of the anniversary month of the Letters). | §744.362, §744.365, §744.3678; Rules 5.690, 5.696 |
| Florida — guardian of the person | Annual Guardianship Plan filed 60–90 days before the plan period ends, with a physician’s assessment. | §744.3675; Rule 5.695 |
| New York — Article 81 guardian | Initial Report within 90 days of the commission; Annual Report by May 31 each year covering the prior calendar year; final accounting ~150 days after death or removal. | MHL §81.31 |
| Pennsylvania — guardian of the estate | Inventory within 90 days; annual report on the appointment anniversary; final report within 60 days of death or capacity adjudication. 20-day delinquency ladder. | 20 Pa.C.S. §5521(c); Pa.R.O.C.P. 14.8 |
| Ohio — guardian of the estate | Inventory within 90 days; account at least every 2 years on the anniversary (many counties annual); final account within 30 days of death. | Ohio R.C. §2109.302, §2109.04; SPF 15.8 |
| Illinois — guardian of the estate | Inventory within 60 days; first account 30 days after the 1-year anniversary; then every 3 years by statute (annual in many circuits); account within 30 days of termination. | 755 ILCS 5/24-1, 24-2; local rules |
| Michigan — guardian / conservator | Guardian: annual condition report within 56 days of the anniversary (PC 634). Conservator: annual account (PC 584). Court review at 1 year, then every 3. | MCL 700.5314(j); MCR 5.409(A), 5.408 |
| Georgia — guardian / conservator | Guardian: status report 60 days after appointment, then within 2 months of each anniversary. Conservator: inventory + plan in 2 months; annual return within 60 days of qualification anniversary. | O.C.G.A. §29-4-41, §29-5-30, §29-5-60 |
| North Carolina — guardian of the estate | Inventory within 3 months; annual accounts within 30 days of the guardian’s chosen fiscal year close. Person-side status reports: 6 months / 1 year / annual (corporate guardians). Clerk enforces on a 20-day order. | G.S. §35A-1261, §35A-1264, §35A-1242, §35A-1244 |
| Virginia — guardian of estate / conservator | Inventory within 4 months; first account within 6 months covering the first 4 months; then each 12-month period + 4 months to file. | Va. Code §64.2-1300, §64.2-1305 |
| Washington — guardian / conservator | Care plan + inventory + budget within 90 days of appointment; periodic reports on a court-set 12/24/36-month cycle, due within 90 days of the appointment anniversary. | RCW 11.130.340, §11.130.345 |
| England & Wales — court-appointed deputy | OPG103 annual report covering the reporting year, generally due within 2 months of the year end. | OPG deputyship guidance |
| England & Wales — LPA attorneys | No fixed annual deadline, but the OPG can request accounts at any time — keep records current enough to answer within weeks, not months. | Mental Capacity Act 2005; OPG supervision |
| U.S. trusts (e.g., California) | At least annually, at termination, and on change of trustee, to beneficiaries entitled to current distributions. | Cal. Prob. Code §16062 |
| POA agents (Uniform Act states) | No periodic filing — but 30 days to comply with a records request (+30 more if substantiated in writing). | UPOAA §114(h) |
Counties and courts add local variations — filing fees, 10-day record-standing rules (Texas), clerk audits (Florida), local form requirements. The table is the statutory floor; your letters of appointment and local rules are the ceiling.
Every interval above keys off a specific document, and getting the anchor wrong shifts every future deadline:
Estate accountings are half the calendar. Texas’s well-being report (§1163.101) rides the same 60-day schedule; Florida’s Annual Plan is filed before the period ends and needs a physician’s assessment; guardians of the person in most states file some annual status report. When you hold both roles, several counties require the two filings on the same day.
Two roles have no fixed calendar — and that is a trap, not a mercy:
See our dedicated guide on what happens if a guardian fails to file an accounting — short version: citation to show cause, personally-paid fines, removal, and in Florida a 15-day order that ends in contempt. Every deadline above is cheaper to meet than to explain.
Guardian calendars all of these from your appointment date and reconciles before each filing.
One year from appointment, then at least every two years, unless the court orders more frequent accountings (Prob. Code §2620(a)). The Judicial Council GC-400/GC-405 forms are mandatory.
Each 12-month reporting period runs from the anniversary of the date you qualified (bond approved or oath filed, whichever was later), and the account is due within 60 days after the period ends (§1163.102).
No periodic deadline in Uniform Act states - but an agent must respond to a proper records request within 30 days (60 with written justification). The practical deadline is 'always current' (UPOAA §114(h)).
The OPG103 covers the reporting year set by the deputyship order and is generally due within two months of the year end.
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.