Annual Guardianship Plan vs. Annual Accounting in Florida

Who files which

A guardian of the person files an annual guardianship plan. A guardian of the property files an annual accounting. A guardian who serves in both roles files both. Each report must include a declaration of all remuneration the guardian received from any source for services rendered to or on behalf of the ward (s. 744.367).

The annual plan for an adult ward

The plan updates information about the ward's condition, states the ward's current needs and says how those needs will be met in the coming year (s. 744.3675). For an adult ward it includes, if applicable:

• Residence: the ward's address at filing, each place the ward was maintained during the preceding year and the length of stay, whether the current setting is best suited to the ward's needs, and plans to keep the ward in the best setting during the coming year.
• Medical and mental health: a summary of professional medical treatment in the preceding year, the report of a physician (or a registered advanced practice registered nurse) who examined the ward no more than 90 days before the start of the reporting period with an evaluation of the ward's condition and current capacity, and the plan for services in the coming year.
• Social condition: the social and personal services the ward uses, the ward's social skills and the ward's social needs.
• Advance directives: a list of preexisting do-not-resuscitate orders and advance directives with their dates, whether each has been revoked, modified or suspended by the court, and the steps taken to find them.
• Restoration of rights: activities during the year designed to enhance the ward's capacity, whether any rights can be restored and whether restoration will be sought.

A plan for a minor covers residence, medical treatment with a report from a physician who examined the minor no more than 180 days before the reporting period, and education. The court may require a physician to reexamine the ward at any time.

The annual accounting

A guardian of the property files the accounting on or before April 1, covering the preceding calendar year, unless the court authorizes or directs fiscal-year filing, in which case it is due on the first day of the fourth month after the fiscal year ends. For the first accounting the guardian may choose a fiscal-year or calendar-year basis and, unless the court directs otherwise, must tell the court which within 30 days after letters issue. Later accountings stay on the same period unless the court authorizes or directs a change.

Timing at a glance

• The plan is due within 90 days after the last day of the anniversary month of the letters, or April 1 if the court requires calendar-year filing.
• The accounting is due April 1 on the default calendar-year basis.
• Reports are served on the ward, unless the ward is a minor or totally incapacitated, and on the ward's attorney, if any.
• Unless the ward is a minor or totally incapacitated, the guardian reviews a copy of the report with the ward to the extent possible. Interested persons have 30 days after filing to file written objections.

General information for Florida practitioners, reviewed in October 2026 against the statute and rule text linked above. It is not legal advice. Rules, statutes and local circuit practices change, so confirm against the current text and your circuit's requirements before relying on it.

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