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An annual account must be filed within sixty (60) days of the anniversary of the Guardian’s date of qualification, which is the later of the date of filing of the Guardian’s oath and bond. An additional sixty (60) days is allowed for the Guardian to make any corrections required and for the Court to approve the accounting before the letters of guardianship expire.
An annual account be filed within sixty (60) days of the anniversary of the personal representative’s date of qualification, which is the later of the date of filing of the personal representative’s oath and bond.
The “anniversary date” is the anniversary of the date of qualification of the personal representative. The date of qualification is the later of the date the personal representative’s oath and bond are filed. The annual report is due on the anniversary date. The annual account is due within sixty (60) days of the anniversary date.
A final report is required to close an guardianship of the person. A final account is required to close a guardianship of the estate.
