Florida Guardianship Reporting Calendar: Initial, Annual and Closing Deadlines

At appointment

• Initial report: due within 60 days after the letters of guardianship are signed (s. 744.362). For a guardian of the property it is a verified inventory. For a guardian of the person it is an initial guardianship plan. It is served on the ward, unless the ward is a minor under 14 or totally incapacitated, and on the ward's attorney, and either may request a hearing on its adequacy.
• First accounting period: a guardian of the property may file the first annual accounting on a fiscal-year or calendar-year basis. Unless the court directs otherwise, the guardian must tell the court which within 30 days after letters issue, and later accountings use the same period.
• Safe-deposit box: if the ward has one, the inventory of its contents is filed within 10 days after the box is opened, and the opening and inventory must be done in the presence of an employee of the institution (s. 744.365).

Every year

• Annual guardianship plan (guardian of the person): due within 90 days after the last day of the anniversary month of the letters, covering the coming fiscal year. If the court requires calendar-year filing, it is due April 1. For example, if letters were signed in March, the anniversary month is March and the plan is due within 90 days after March 31.
• Annual accounting (guardian of the property): due 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.
• Service and objections: annual reports are served on the ward, unless the ward is a minor or totally incapacitated, and on the ward's attorney, if any. Any interested person, including the ward, may file written objections within 30 days after the report is filed.
• Late filing: the judge may impose sanctions, including contempt or removal of the guardian (s. 744.367).

What each annual report contains is covered in annual guardianship plan vs. annual accounting.

When an emergency temporary guardian serves

An emergency temporary guardian's authority expires 90 days after appointment or when a guardian is appointed, whichever comes first, and can be extended for another 90 days if the emergency continues. The final report is due no later than 30 days after the authority expires, and final fees cannot be authorized until it is filed (s. 744.3031). See the emergency temporary guardianship checklist.

At the end

A guardian files a final report and is discharged when the ward becomes sui juris or is restored to capacity, when the ward cannot be located after diligent search or, for a guardian of the property, when the property is exhausted. A guardian of the person is discharged without further proceeding on filing a certified copy of the ward's death certificate (s. 744.521). See closing a Florida guardianship. Count each period under Rule 2.514.

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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