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Article 513-1 of the French Civil Code

The person responsible for verifying and approving the accounts may make use of the right of communication provided for in the second paragraph of article 510, without being able to be opposed to professional or banking secrecy. It must ensure the confidentiality of the management account. On completion of the audit of the management account, a copy shall be placed in the court file without delay by the person responsible…

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Article 514 of the French Civil Code

When his assignment ends for any reason whatsoever, the tutor shall draw up a management account of the operations that have taken place since the last account was drawn up and submit it for the verification and approval provided for in the articles 511 to 513-1. In addition, within three months of the end of his assignment, the tutor or his heirs if he is deceased shall provide a copy…

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Article 515 of the French Civil Code

An action for the rendering of an account, for a claim or for payment brought by the protected person or person who has been protected or by his heirs in respect of acts of guardianship shall be barred after five years from the end of the measure, even if the management would have continued beyond that date.

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