Annual Reporting Requirements for Conservators Checklist & Deadlines (California 2025)
Your authority comes with paperwork. Here’s the at-a-glance calendar—and the exact forms—you’ll need to keep judges, investigators, and beneficiaries happy all year long.
1 | Why the court cares about annual reports
A conservator wields sweeping power over another adult’s money and personal life. To protect the conservatee, California’s Probate Code requires ongoing accountings, care-plan updates, and court-investigator reviews. Miss a deadline and you risk:
- Suspension of your powers
- Personal surcharge for losses or unexplained spending
- Replacement by a neutral professional fiduciary
2 | The master reporting calendar
| Deadline (from appointment) | Conservator of the Person | Conservator of the Estate |
| 60 days | File Care Plan (GC-355) describing housing, medical providers, insurance, and social activities. | File Inventory & Appraisal (GC-400/GC-405) and secure a court-approved bond. |
| 1 year | Respond to Court Investigator visit; submit any Care-Plan updates ordered by the judge. | First Account & Report (GC-405, GC-410, GC-406): covers every dime from Letters date through 12 months. |
| Each following year | Investigator may revisit annually (Dementia, LPS, or high-risk cases) or biennially. | Subsequent Accountings due every two years—or annually if ordered. Period always ends on the last day of the same month as Letters. |
| 30 days before moving the conservatee | File Notice of Intent to Change Residence (GC-079) and serve interested parties. | — |
| Before major medical procedures | File Petition for Medical Consent (GC-315) if authority isn’t granted in Letters. | — |
| Before selling real property | — | Petition for Authority to Sell/Encumber Real Property (GC-040) and get new bond. |
| Within 90 days of bond change | — | File Ex Parte Petition to Increase/Decrease Bond (GC-042) if asset values rise or fall. |
Remember: Local counties can impose shorter timelines—always check your Superior Court’s probate notes.
3 | What an annual/biennial Accounting must include
- GC-405 Summary—cash receipts, disbursements, gains, losses, ending balance
- GC-406 Schedule Attachments—itemized bank statements, brokerage confirms, property ledgers
- GC-410 Report—narrative of investments, changes in conservatee’s condition, and any fee requests
- Original bank statements—every page, including blank ones
- Reconciliation worksheet—balances tie to the penny
- Bond calculation—new proposed amount if assets or income changed
- Proposed Order—judge’s signature page approving the accounting
4 | Common pitfalls (and how to dodge them)
| Pitfall | Consequence | Quick fix |
| Missing the end-of-month cut-off | Court continues the hearing; you redo schedules. | Put a recurring calendar reminder 30 days before your period closes. |
| Commingling funds | Personal liability; removed as conservator. | Open separate estate accounts; never swipe the conservatee’s debit card for family groceries. |
| No receipts for cash withdrawals | Court surcharges the amount. | Use checks or online bill-pay; if cash is unavoidable (e.g., haircuts), get signed receipts and explain in GC-410. |
| Outdated bond | Hearing will not be approved until bond is increased. | Re-quote bond immediately after filing your Inventory—or when real-estate market surges. |
| Paying yourself without court order | Fees disallowed; must reimburse estate. | Include fee request in every accounting; cite hourly logs and rate sheet. |
5 | Tools & best practices for stress-free compliance
- Dedicated accounting software – QuickBooks, Quicken, or fiduciary-specific programs create clean ledgers.
- Monthly file days – Reconcile statements every 30 days so annual accounting is 80 % done already.
- Cloud document vault – Scan receipts and court filings to a secure drive; label “YYYY-MM-DD – Document Name.”
- Professional Daily Money Manager – For large or complex estates, hire a bonded DMM to track bills and produce quarterly reports.
- Check probate notes early – Many courts publish tentative notes online one week before the hearing; cure deficiencies before you appear.
6 | 30-Day action checklist for new (or overwhelmed) conservators
- Create a master calendar with every statutory deadline plus a two-week buffer.
- Open new accounts titled “<Name>, Conservatorship of <Conservatee>—Estate.”
- Download Judicial Council PDF forms and save fillable versions.
- Scan and upload Letters, bond, and initial statements to your vault.
- Schedule a quarterly call with a licensed professional fiduciary or CPA for audit prep.
Need a professional partner to handle the numbers—or the whole conservatorship?
Pride Trust Services serves as licensed Conservator of the Person and/or Estate across California. We prepare precision accountings, stay ahead of every filing deadline, and keep families (and judges) confident that assets and well-being are fully protected.
Book a complimentary 15-minute call to offload the paperwork and reclaim your peace of mind.
This article is for educational purposes only and does not constitute legal or tax advice. Always consult a qualified attorney or professional fiduciary regarding your specific circumstances.