How to Fill Out Florida Annual Accounting (w/Examples) + FAQs

A Florida Annual Accounting is the sworn financial report that a personal representative, guardian of the property, curator, or conservator must file with the circuit court each year to show every penny that came in, went out, and remains under their control. Florida law requires this filing under Fla. Prob. R. 5.346 for probate estates and Fla. Prob. R. 5.696 for guardianships, and the court uses it to confirm the fiduciary is protecting the assets, not draining them.

Filing the wrong numbers, missing the 12-month deadline, or skipping a schedule can lead to surcharge, removal, denial of fees, and even a contempt order. The Florida Office of the State Courts Administrator reports that probate and guardianship filings exceeded 180,000 cases statewide in the most recent reporting year, and clerks reject a meaningful share of accountings on the first pass for math errors, missing vouchers, or unsigned oaths.

In this guide, you will learn:

📋 The exact line-by-line steps to complete Form P-3.0820 (probate) and Form P-5.0530 (guardianship)
🧾 Three real-world filled-out examples covering small estates, mid-size estates, and adult guardianships
💻 How to e-file through the Florida Courts E-Filing Portal and what each county clerk charges
⚠️ The 10 most common mistakes that trigger objections, surcharge, or removal
🛡️ How to protect yourself with proper vouchers, reconciliations, and the sworn oath under penalty of perjury

What the Florida Annual Accounting Is and Who Must File It

A Florida Annual Accounting is a sworn court filing that lists the starting balance of the estate or guardianship, every receipt, every disbursement, every capital transaction, and the ending balance for a 12-month accounting period. The form is required by §733.508, Fla. Stat. for personal representatives in probate and by §744.3678, Fla. Stat. for guardians of the property. The court compares the numbers against the original inventory, prior accountings, and the bank statements you attach.

The personal representative of a probate estate that stays open longer than 12 months must file the accounting under Fla. Prob. R. 5.346. The guardian of the property of a minor or adult ward must file under Fla. Prob. R. 5.696, and a curator appointed under §733.501, Fla. Stat. must file the same way. A guardian of the person only, with no money or property under control, does not file an annual accounting but still files an annual plan under Rule 5.695.

The agencies involved are the Clerk of the Circuit Court in the county where the case is pending, the circuit judge assigned to the probate or guardianship division, and, in guardianship cases, the Clerk’s Office of Inspector General Audit Division that reviews the numbers under §744.368, Fla. Stat.. The accounting is a public record once filed, except for guardianship accountings, which are confidential under §744.1076, Fla. Stat. and viewable only by interested persons. The current versions of both forms carry a revision date printed on the bottom of the first page, and you should always pull the newest version from the Florida Supreme Court Approved Forms page before filing.

Before You Start: Documents and Information You Need

Before you open the form, gather every document that supports a number you plan to enter. The accounting is filed under oath, and missing paperwork is the single biggest reason clerks bounce filings back. The pre-filing checklist below comes from the audit standards used by clerks across Florida under §744.368, Fla. Stat..

Letters of Administration or Letters of Guardianship. You need the issue date because the 12-month accounting period runs from that date. Without it, you cannot calculate the correct period.
Prior inventory or last accounting. The starting balance of this accounting must match the ending balance of the last one to the penny. A mismatch triggers an automatic objection.
All bank, brokerage, and credit union statements covering the period. You need every monthly statement, not just the year-end. The clerk reconciles each disbursement to a statement line.
Vouchers and receipts for every disbursement. Fla. Prob. R. 5.346(c) requires the fiduciary to keep vouchers and produce them on request. No voucher means the disbursement is presumed improper.
Court orders authorizing fees, sales, or distributions. Any disbursement that required prior court approval must reference the order. Without the order, the clerk flags the entry.
Tax returns filed during the period (Form 1040, 1041, 706). Fees paid to the IRS or refunds received must tie to a return. The clerk verifies the amount on the return matches the schedule.
Real property records. If the estate or ward owns real estate, you need the appraisal, deed, and any closing statement from a sale. These support Schedule C entries.
Investment statements showing cost basis and gain/loss. Capital gains and losses are reported separately on Schedule C, and the clerk wants to see the basis.
Compensation records for the fiduciary. Personal representative or guardian fees are reported separately, and you need the calculation under §733.617, Fla. Stat. or §744.108, Fla. Stat..
The notarized oath page or e-signature credentials. The accounting is filed under penalty of perjury under §92.525, Fla. Stat., and an unsigned filing is a nullity.

Missing even one item delays filing, costs you billable time if you hired counsel, and risks crossing the 90-day grace window after the anniversary of letters. Gather everything before you open the form.

Where to Get the Form and How to Access It

You download the official forms from the Florida Supreme Court Approved Probate Forms page. The probate accounting is Form P-3.0820, Annual / Final Accounting, and the guardianship accounting is Form P-5.0530, Annual Accounting. Both forms are fillable PDFs you can complete on any computer with Adobe Reader.

You can also pick up paper copies at the Clerk of the Circuit Court in your county. Larger counties post the same forms on the clerk’s website. For example, the Miami-Dade Clerk and the Broward Clerk both link directly to the Supreme Court forms. Always confirm the revision date printed on the lower-left corner of the first page matches the version posted by the Supreme Court that quarter.

If your case is pending in a county that uses a local form, such as a Schedule of Investments worksheet, you must attach that worksheet on top of the Supreme Court form. Local administrative orders, often posted on the chief judge’s page of each circuit, govern these add-ons. Filing the wrong revision is treated as a filing error and the clerk will issue a deficiency notice giving you a short window, often 10 days, to refile. Failing to fix it can be treated as a failure to file under Fla. Prob. R. 5.660.

The form is filed electronically through the Florida Courts E-Filing Portal, which is the statewide single point of entry for all civil and probate filings. You need a portal account, the case number, and a PDF copy of the completed accounting and every supporting document combined into a single document or filed as separate exhibits.

Step-by-Step: How to Fill Out the Florida Annual Accounting Line by Line

The walkthrough below covers every section of Form P-3.0820 for probate estates and notes the differences for Form P-5.0530 in guardianships. Both forms share the same architecture: a caption, a summary, four schedules, and a sworn oath. Use the exact box names printed on the form, and keep your numbers to the penny.

Caption: Court, County, Case Number, and Style

The caption sits at the top of page 1 and identifies the case. Florida circuit court captions never get paraphrased.

What the field asks in plain English. Tell the court which county, which division, and which case this filing belongs to.
How to answer it. Type the circuit number in Roman numerals (e.g., ELEVENTH JUDICIAL CIRCUIT), the county in all caps (MIAMI-DADE COUNTY), the division (PROBATE DIVISION), the case number exactly as printed on your letters (e.g., 2024-CP-001234), and the style (IN RE: ESTATE OF MARIA LOPEZ, Deceased).
A specific example answer. Carlos Rivera, personal representative for his late mother, types IN RE: ESTATE OF MARIA LOPEZ, Deceased and Case No. 2024-CP-001234.
A nuance or edge case. If the case has been transferred between divisions, use the current division and the original case number; do not create a new number.
A common mistake on this field and its direct consequence. Filers often copy the case number from a different pleading and miss a digit, which routes the filing to the wrong case and triggers a “case not found” rejection in the e-portal.
A misconception people hold about this field. Many filers think the caption is decorative; it is not. The clerk’s intake software reads the case number from the caption to docket the filing.

Period Covered by the Accounting

This is the first substantive entry on the form, and it sets the rails for every number that follows.

What the field asks in plain English. State the exact 12-month window this accounting covers.
How to answer it. Use the format From MM/DD/YYYY through MM/DD/YYYY. The first accounting starts on the date letters were issued and ends 12 months later. Each later accounting picks up the day after the prior period ended.
A specific example answer. Carlos writes From 03/15/2025 through 03/14/2026 because letters issued on March 15, 2025.
A nuance or edge case. If you are filing a final accounting at the same time, mark both the Annual and Final boxes and adjust the end date to the date of the final distribution.
A common mistake on this field and its direct consequence. Filers commonly use January 1 to December 31 because that is the calendar year, but the period must run from the anniversary of letters; using the wrong window throws every reconciliation off by months.
A misconception people hold about this field. Filers think the period is flexible. It is not; Fla. Prob. R. 5.346 ties it to the anniversary of appointment.

Summary Sheet (Page 1, Lines 1–7)

The summary is a one-page snapshot that ties every schedule together. The numbers must reconcile.

What the field asks in plain English. Show, in seven lines, the starting balance, what came in, what went out, capital changes, distributions, and the ending balance.
How to answer it. Line 1 is the starting balance carried from the prior accounting or inventory. Line 2 is total receipts from Schedule A. Line 3 is total gains on sales from Schedule C. Line 4 is the subtotal. Line 5 is total disbursements from Schedule B. Line 6 is total losses and distributions. Line 7 is the ending balance, which must equal the assets on hand on Schedule D.
A specific example answer. Carlos enters $184,512.06 on Line 1, $24,300.00 on Line 2, $1,750.00 on Line 3, a Line 4 subtotal of $210,562.06, $38,941.22 on Line 5, $0.00 on Line 6, and an ending balance of $171,620.84 on Line 7.
A nuance or edge case. If a beneficiary receives a partial distribution mid-year, that distribution flows through Line 6, not Line 5, because distributions are not “expenses.”
A common mistake on this field and its direct consequence. Filers add fiduciary fees to Line 6 instead of Line 5, which understates expenses and inflates the apparent ending balance, drawing an immediate audit flag.
A misconception people hold about this field. Filers believe the summary is just a cover page; in reality, the clerk runs the math and rejects the filing if any line fails to add.

Schedule A: Receipts (Cash and Income Received)

Schedule A captures every dollar that came into the estate or guardianship during the period.

What the field asks in plain English. List every deposit by date, source, and amount.
How to answer it. Use four columns: Date, Source/Description, Category (interest, dividend, rent, refund, Social Security, pension), and Amount. Total at the bottom and carry the total to Line 2 of the summary.
A specific example answer. Carlos lists 04/02/2025 — Wells Fargo Savings Interest — Interest — $42.18 and 05/01/2025 — Vanguard Dividend — Dividend — $312.40.
A nuance or edge case. Reinvested dividends still count as receipts on Schedule A and as a purchase on Schedule C; you list both halves.
A common mistake on this field and its direct consequence. Filers net deposits against withdrawals from the same account, hiding both sides; the clerk will reject the schedule because Florida requires gross reporting.
A misconception people hold about this field. Filers think only “estate income” goes here; in fact, every receipt does, including refunds, rebates, and reimbursed expenses.

Schedule B: Disbursements (Money Paid Out)

Schedule B is where most objections arise because every line must tie to a voucher.

What the field asks in plain English. List every check, debit, wire, or transfer that left the estate, with date, payee, purpose, and amount.
How to answer it. Use four columns: Date, Payee, Purpose, Amount. Group by category (administration, taxes, debts of decedent, ward expenses) if the form provides subtotals.
A specific example answer. Carlos lists 06/15/2025 — Florida Power & Light — Utility, Homestead — $187.42 and 09/01/2025 — IRS — Estate income tax (Form 1041) — $2,140.00.
A nuance or edge case. Credit card payments must be broken down by underlying purpose if the card was used for mixed expenses; lumping them as “credit card payment” is improper.
A common mistake on this field and its direct consequence. Filers list “ATM withdrawal” with no purpose, which the clerk treats as an unsupported disbursement subject to surcharge under §744.387, Fla. Stat..
A misconception people hold about this field. Filers think small disbursements can be skipped; every dollar must be reported regardless of size.

Schedule C: Capital Transactions and Adjustments

Schedule C captures asset purchases, sales, and adjustments such as accrued interest at acquisition.

What the field asks in plain English. Show every asset bought or sold and the gain or loss on each sale.
How to answer it. Use six columns: Date, Asset, Action (purchase or sale), Proceeds or Cost, Basis, Gain/Loss. Total gains flow to Summary Line 3 and losses to Line 6.
A specific example answer. Carlos lists 07/20/2025 — 100 sh Apple Inc. — Sale — $19,250.00 — $17,500.00 — $1,750.00 gain.
A nuance or edge case. A stock split is not a capital transaction but a share-count adjustment; report it as a memorandum entry, not a sale.
A common mistake on this field and its direct consequence. Filers report only the proceeds and skip the basis, which makes the gain unverifiable; the clerk will issue a deficiency.
A misconception people hold about this field. Filers think only sales matter; purchases must also be listed because they reduce cash on Schedule D.

Schedule D: Assets on Hand at the End of the Period

Schedule D is the closing inventory and is the bridge to the next accounting.

What the field asks in plain English. List every asset still under your control on the last day of the period, with its current value.
How to answer it. Group by category: cash, investments, real property, tangible personal property. Show description, location (institution and last four of account), and value as of the period end date.
A specific example answer. Carlos lists Wells Fargo Checking 1234 — $14,820.84 and *Vanguard Brokerage *5678 — $156,800.00.
A nuance or edge case. Real property is carried at the date-of-death value, not current market value, unless the court orders otherwise.
A common mistake on this field and its direct consequence. Filers update real estate to Zillow values, which contradicts the inventory and triggers a reconciliation problem.
A misconception people hold about this field. Filers think Schedule D is optional; it is mandatory and is the starting balance of the next accounting.

Oath and Signature of the Fiduciary

The oath converts the form from a worksheet into a sworn court filing.

What the field asks in plain English. Swear under penalty of perjury that the accounting is true and complete.
How to answer it. Sign on the signature line, print your name, type your address and phone number, and either sign before a notary or use the §92.525 declaration under penalty of perjury, which is allowed for e-filings.
A specific example answer. Carlos signs Carlos Rivera, Personal Representative, prints his address, and types I declare under penalty of perjury that the foregoing is true and correct.
A nuance or edge case. Co-personal representatives must both sign; a single signature is insufficient.
A common mistake on this field and its direct consequence. Filers forget the date on the signature line, which makes the oath defective and the entire filing voidable.
A misconception people hold about this field. Filers think electronic signatures are not allowed; they are, under Fla. R. Gen. Prac. & Jud. Admin. 2.515.

Attorney Certification (If Represented)

If counsel files the accounting, the attorney signs a certificate confirming review.

What the field asks in plain English. The attorney certifies that the accounting was prepared with their assistance and is in proper form.
How to answer it. The attorney signs, prints name, lists the Florida Bar number, and includes firm address and email.
A specific example answer. Jennifer Tan, Esq., Florida Bar No. 0123456, Tan & Associates, P.A., 200 S Biscayne Blvd, Miami, FL.
A nuance or edge case. A pro se personal representative skips this section entirely; do not type “N/A” because the clerk reads any text as an attempt to file as counsel.
A common mistake on this field and its direct consequence. Attorneys forget the bar number; the e-portal will reject the filing because the bar number is required for service.
A misconception people hold about this field. Filers think the attorney’s signature substitutes for the fiduciary’s oath; it does not.

Notice of Filing and Service on Interested Persons

The accounting must be served on every beneficiary and interested person under Fla. Prob. R. 5.346(b).

What the field asks in plain English. Confirm that you mailed or e-served a copy on every beneficiary, with a 30-day window to object.
How to answer it. Attach a Certificate of Service listing each beneficiary’s name, address or email, and the date of service.
A specific example answer. Carlos serves his sister Lucia Rivera, lucia@example.com, on the date he files.
A nuance or edge case. Minors are served through their natural guardian; incapacitated beneficiaries through their guardian ad litem.
A common mistake on this field and its direct consequence. Filers forget to serve a residuary beneficiary, which restarts the 30-day objection clock once they discover the omission.
A misconception people hold about this field. Filers think filing equals serving; the rule requires both.

Three Filled-Out Examples Using Real Scenarios

The three scenarios below show how three named Florida filers handle the accounting from start to finish. Each table has eight or more rows and covers the most important sections of the form.

Scenario 1: Carlos Rivera — Mid-Size Probate Estate With Real Property

Carlos is the personal representative of his mother’s $400,000 estate, which includes a Miami homestead, a Vanguard brokerage account, and a Wells Fargo checking account.

Form Section	What Carlos Enters
Caption	IN RE: ESTATE OF MARIA LOPEZ, Deceased — Case No. 2024-CP-001234, Eleventh Judicial Circuit, Miami-Dade County
Period Covered	From 03/15/2025 through 03/14/2026
Summary Line 1 (Starting Balance)	$184,512.06 (matches inventory)
Schedule A Total (Receipts)	$24,300.00 — interest, dividends, $18,000 rent on second home
Schedule B Total (Disbursements)	$38,941.22 — utilities, property tax, $2,140 IRS, $6,000 PR fee
Schedule C (Capital)	Sold 100 sh Apple for $19,250 with $1,750 gain
Schedule D (Ending Assets)	$171,620.84 — Wells Fargo $14,820.84, Vanguard $156,800
Oath	Signed under §92.525 declaration, dated 04/12/2026
Service	Certificate of Service on sister Lucia Rivera and brother Mateo Rivera

Scenario 2: Aisha Johnson — Small Probate Estate Under $75,000

Aisha is a pro se personal representative for her uncle’s $62,000 estate, which qualifies for summary administration but stayed open as a formal administration because of a creditor dispute.

Form Section	What Aisha Enters
Caption	IN RE: ESTATE OF DAVID JOHNSON, Deceased — Case No. 2025-CP-000456, Fourth Judicial Circuit, Duval County
Period Covered	From 06/01/2025 through 05/31/2026
Summary Line 1	$62,118.00
Schedule A	$840.00 — savings interest only
Schedule B	$8,420.50 — funeral bill, creditor settlement, filing fees
Schedule C	None — no asset sales
Schedule D	$54,537.50 — Bank of America savings ****9988
Oath	Notarized in Jacksonville before filing
Attachments	Bank statements, creditor settlement order, paid funeral invoice

Scenario 3: Janet Ortiz — Guardianship of an Adult Ward

Janet is the court-appointed guardian of the property of her father, an 82-year-old ward, and files Form P-5.0530 under Fla. Prob. R. 5.696.

Form Section	What Janet Enters
Caption	IN RE: GUARDIANSHIP OF ROBERTO ORTIZ — Case No. 2024-GA-002345, Sixth Judicial Circuit, Pinellas County
Period Covered	From 02/10/2025 through 02/09/2026
Summary Line 1	$298,400.00 (matches verified inventory)
Schedule A	$32,640.00 — Social Security $1,920/mo, pension $800/mo
Schedule B	$41,210.00 — nursing home, Medicare supplement, guardian fee $4,800 with court order
Schedule C	$0 — no sales; CDs renewed automatically
Schedule D	$289,830.00 — Fidelity 2211, Truist checking 4477
Plan Reference	Cross-references the annual guardianship plan filed under Rule 5.695
Oath	Signed by Janet and reviewed by attorney Jennifer Tan, FBN 0123456
Confidentiality	Filed under §744.1076 confidentiality cover sheet

Marcus, a curator, and Priya, a guardian for a minor child with a structured settlement, follow the same template and would mirror Janet’s approach with the structured settlement payments listed monthly on Schedule A.

How to File the Completed Form

Florida offers four filing channels, and the rules differ slightly for each. Always keep a stamped copy as proof of filing.

Online through the Florida Courts E-Filing Portal. This is the preferred method statewide. Upload the completed PDF, select the document type Accounting, and pay the per-page audit fee, which in most counties runs about $15 for the first page and a few dollars per additional page under §28.2401, Fla. Stat.. Payment is by credit card or e-check, and the portal returns a confirmation email within minutes that serves as your proof of filing.

By mail to the Clerk of the Circuit Court. Mail the original signed form, a self-addressed stamped envelope, and a check payable to the clerk to the probate division of the county where the case is pending. For example, the Miami-Dade Probate Division is at 73 W. Flagler St., Miami, FL 33130. Processing takes 7 to 10 business days, and your stamped copy returns by mail.

In person at the clerk’s intake counter. Bring two copies, your ID, and payment in cash, check, or card. The clerk stamps both copies and hands one back. Same-day filing is the upside; the downside is a wait that can run an hour in larger counties.

By an attorney through the e-portal as a registered user. Counsel files on the client’s behalf and signs as attorney of record. The audit fee is the same, and the attorney’s portal account handles service automatically on every other appearing party.

Late filings beyond the 90-day grace period after the anniversary of letters can lead to an order to show cause under Fla. Prob. R. 5.660 and removal under §733.504, Fla. Stat. for personal representatives or §744.474, Fla. Stat. for guardians.

What Happens After You File

Once filed, the clerk dockets the accounting and routes it to the audit division in guardianship cases or to the assigned judge in probate cases. Audit reviews in larger counties run 30 to 90 days, and the auditor cross-checks Schedule D against bank statements, vouchers, and prior filings.

Beneficiaries and interested persons have 30 days from service to object under Fla. Prob. R. 5.346(b). If no objection is filed and the audit clears, the court enters an order approving the accounting, and that approval is res judicata as to the items reported. If an objection is filed, the court sets a hearing and may require additional documentation, depositions, or even a forensic accountant.

If the audit finds a problem, the clerk issues an audit report, and the judge can order the fiduciary to amend the accounting, surcharge the fiduciary for missing funds under §744.387, Fla. Stat., reduce or deny fees, or remove the fiduciary. In serious cases, the court refers the matter to the State Attorney for criminal investigation under §825.103, Fla. Stat., which addresses exploitation of an elderly person.

Approval of the accounting does not close the estate or guardianship; it simply ratifies the period reported. You begin tracking the next 12-month period the day after the period you just closed.

Mistakes to Avoid When Filling Out the Form

The mistakes below are the recurring problems that clerks and judges flag most often. Avoid every one.

Wrong accounting period. Using the calendar year instead of the anniversary period throws every reconciliation off and invites a deficiency notice.
Starting balance does not match prior filing. A penny mismatch with the prior accounting or inventory triggers an automatic objection.
Missing vouchers for disbursements. Fla. Prob. R. 5.346(c) treats unsupported disbursements as presumptively improper.
Netting receipts against disbursements. Florida requires gross reporting; netting hides activity and is grounds for surcharge.
Lumping credit card payments without itemization. The clerk cannot trace the underlying purpose, so the entries fail audit.
Forgetting the oath or notarization. An unsigned accounting is a nullity and the filing date does not count.
Skipping service on a beneficiary. Failure to serve restarts the 30-day objection clock and exposes the fiduciary to a personal cost award.
Charging fees without a court order in guardianships. §744.108, Fla. Stat. requires court approval; unauthorized fees must be returned with interest.
Using the wrong form revision. Old revisions are rejected at intake; always pull the current form from the Supreme Court page.
Updating real property to current market value. Carry the inventory value unless the court orders an appraisal update.
Filing without bank statements attached. Many counties require statements as exhibits, and missing them delays audit.
Co-fiduciary signs alone. Both must sign or the oath is defective.

Do’s and Don’ts

The list below distills the rules into quick guidance.

Do’s

Do reconcile every account to the bank statement before you type a single number, because a $1 error breaks the schedule.
Do report every receipt and disbursement gross, because Florida law forbids netting.
Do attach vouchers and statements as exhibits, because the audit depends on them.
Do calendar the 90-day deadline from the anniversary of letters, because lateness triggers removal motions.
Do serve every beneficiary and file the certificate of service, because service starts the 30-day objection window.
Do keep a stamped copy of the filed accounting, because you will need it for the next year’s starting balance.

Don’ts

Don’t paraphrase field names or box numbers, because the clerk’s intake software reads exact labels.
Don’t sign without a date, because an undated oath is defective.
Don’t lump unrelated expenses on a single line, because the auditor cannot trace mixed entries.
Don’t pay yourself a fee in a guardianship without a court order, because §744.108 requires advance approval.
Don’t file the wrong form revision, because old versions are rejected at intake.
Don’t ignore an audit deficiency notice, because the next step is an order to show cause.

Pros and Cons of Filing on Your Own vs. With Help

Most filers debate whether to handle the accounting pro se or hire a Florida probate attorney. The trade-offs below reflect what most filers experience.

Pros of Filing Pro Se

You save the attorney’s hourly fee, which often runs $300–$500/hour for probate work.
You learn the case in detail, which helps with future filings and beneficiary questions.
You control the timeline and do not wait on counsel’s schedule.
Small estates with simple assets often need very little legal judgment, so the savings come with low risk.
You avoid duplicative review of bank statements you already organized yourself.

Cons of Filing Pro Se

One math error can trigger a surcharge under §744.387 that wipes out the savings.
Service errors restart the objection clock and can extend the case by months.
Guardianship audits in larger counties are unforgiving, and audit findings can lead to removal.
You bear personal liability for mistakes; counsel carries malpractice insurance.
Beneficiary disputes escalate fast without an attorney to mediate.

Florida Annual Accounting: Probate vs. Guardianship at a Glance

The two forms share architecture but differ in deadlines, confidentiality, and audit intensity.

Feature	Probate (P-3.0820)	Guardianship (P-5.0530)
Governing Rule	Fla. Prob. R. 5.346	Fla. Prob. R. 5.696
Statute	§733.508, Fla. Stat.	§744.3678, Fla. Stat.
Deadline	Within 12 months of letters, with 90-day grace	Within 90 days after anniversary of letters
Confidentiality	Public record	Confidential under §744.1076
Audit	Judge review	Mandatory audit by clerk
Companion Filing	None required	Annual Guardianship Plan under Rule 5.695

FAQs

Do I file an annual accounting if the estate closes within 12 months?

No. A short estate files a final accounting only and waives the annual under Fla. Prob. R. 5.346 if every beneficiary signs a written waiver and receipt.

Does a guardian of the person only file an annual accounting?

No. A guardian of the person files an annual plan under Rule 5.695 because no money or property is under control; only guardians of the property file an accounting.

Is the accounting period a calendar year?

No. The period runs from the anniversary of letters, not January 1, under Fla. Prob. R. 5.346 and Fla. Prob. R. 5.696.

Do I list every Social Security deposit on Schedule A?

Yes. Each monthly deposit is a separate receipt and must be listed by date and amount; a single annual total is not acceptable.

Do I write the case number with dashes?

Yes. Use the exact format printed on your letters, such as 2024-CP-001234, because the e-portal matches on the exact string.

Do I include the homestead on Schedule D?

Yes for guardianships, but in probate the homestead passes outside the estate under Article X, Section 4 of the Florida Constitution and is reported as a memorandum entry only.

Can I sign with an electronic signature instead of a notary?

Yes. Florida accepts a §92.525 declaration under penalty of perjury for e-filings, so a notary is not required.

Do co-personal representatives both sign?

Yes. Every appointed fiduciary must sign the oath, because a single signature renders the accounting defective.

Can I pay myself a personal representative fee before filing?

Yes in probate under §733.617, but no in guardianship without a prior court order under §744.108.

Do I need to attach bank statements?

Yes in most counties, because audit standards under §744.368 require statement-level reconciliation; check your local administrative order.

Does the clerk charge a fee to file the accounting?

Yes. Most counties charge a per-page audit fee under §28.2401, Fla. Stat., commonly around $15 for the first page and a smaller per-page fee thereafter.

Do I write the ward’s full Social Security number on the form?

No. Use only the last four digits because Fla. R. Gen. Prac. & Jud. Admin. 2.425 prohibits filing full SSNs in court records.

Can beneficiaries waive the annual accounting?

Yes. Adult, competent residuary beneficiaries can waive in writing under Fla. Prob. R. 5.346(d), but the waiver does not bind minors or incapacitated heirs.

Do I refile if I find an error after filing?

Yes. File an amended accounting labeled Amended Annual Accounting with a cover note explaining the change and serve every interested person again.

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