Each year, the tutor draws up an account of his management to which all useful supporting documents are attached.
To this end, he requests an annual statement of these from the institutions with which one or more accounts are opened in the name of the protected person, without being able to invoke professional or banking secrecy against him.
The tutor is required to ensure the confidentiality of the management account. However, a copy of the account and supporting documents shall be given each year by the tutor to the protected person when he is at least sixteen years old, as well as to the subrogated tutor if he has been appointed and, if the tutor considers it useful, to the other persons responsible for the protection of the person concerned.
In addition, the judge may, after hearing the protected person and obtaining his or her agreement, if he or she has reached the aforementioned age and if his or her condition so permits, authorise the spouse, the partner in the civil solidarity pact that he or she has entered into, a relative, an ally of the protected person or one of his or her close relations, if they can justify a legitimate interest, to have a copy of the account and supporting documents or part of these documents communicated to them at their expense by the tutor.