Chapter II: Preparation, audit and approval of accounts

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….

For minors under guardianship, the guardian submits an annual management account, together with supporting documents, to the director of the judicial registry services of the judicial court for verification. The subrogated guardian verifies the account before forwarding it with his observations to the director of the court registry services. The director of the court registry services may be assisted in auditing the accounts in accordance with the conditions laid down…

For protected adults, the management accounts are checked and approved annually by the subrogated guardian where one has been appointed or by the family council where article 457 is applied. Where several persons have been appointed under the conditions of article 447 for the management of assets, the annual management accounts must be signed by each of them, which constitutes approval. In the event of difficulties, the judge will rule…

As an exception to articles 510 to 512, the judge may decide to exempt the guardian from submitting the management account for approval in consideration of the protected person’s modest income or assets. Where guardianship has not been entrusted to a judicial representative for the protection of adults, the judge may also decide to dispense with the preparation of the management account.

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…

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…